Texas Labor Code 301.106 – Application for Refund; Issuance
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(a) A person may apply for a tax refund voucher for wages paid an employee in a calendar year only on or after January 1 and before April 1 of the following calendar year.
(b) The commission shall promulgate a form for the application for the tax refund voucher. A person must use this form in applying for the refund.
Terms Used In Texas Labor Code 301.106
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
- Year: means 12 consecutive months. See Texas Government Code 311.005
(c) On issuance of the tax refund voucher to the person by the commission, the person may apply the voucher against a tax paid by the person to this state only for the calendar year for which the voucher is issued.