Texas Labor Code - Section 301.108. Limitation On Conveyance, Assignment, Or Transfer Of Refund
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§ 301.108. LIMITATION ON CONVEYANCE, ASSIGNMENT, OR
TRANSFER OF REFUND. A person may convey, assign, or transfer a
refund under this subchapter to another person only if:
(1) the employing unit is sold, conveyed, assigned, or
transferred, in the same transaction or in a related transaction,
to the person to whom the refund is conveyed, assigned, or
transferred; or
(2) the person to whom the refund is conveyed,
assigned, or transferred:
(A) is subject to a tax administered by the
comptroller and deposited to the credit of the general revenue fund
without dedication; and
(B) directly or indirectly owns, controls, or
otherwise directs, in whole or in part, an interest in the person
from whom the refund is conveyed, assigned, or transferred.
Added by Acts 2003, 78th Leg., ch. 817, § 3A.02, eff. Sept. 1,
2003.
Section: 301.101 301.102 301.103 301.104 301.105 301.106 301.107 301.108 301.151 301.152 301.153 301.154 301.155 301.156 301.171
Last modified: August 10, 2007
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