Section 800.556 - Application for Refund(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) A person must submit an application for the tax refund voucher on a form promulgated by the Agency.(c) On issuance of the tax refund voucher to the person by the Agency, 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.40 Tex. Admin. Code § 800.556
Adopted by Texas Register, Volume 47, Number 46, November 18, 2022, TexReg 7748, eff. 11/24/2022