Section 233.0053 - Application For Credit(a) An entity must apply for a credit under this chapter on or with the tax report for the tax year for which the credit is claimed and submit with the application a copy of the allocation certificate issued in connection with the qualified development and any other information required by Subchapter K, Chapter 171, Tax Code. (b) The comptroller shall adopt a form for the application for the credit. An entity must use this form in applying for the credit. Tex. Ins. Code § 233.0053
Added by Acts 2023, Texas Acts of the 88th Leg.- Regular Session, ch. 811,Sec. 2, eff. 1/1/2024, app. only to a tax report originally due on or after January 1, 2026, and before January 1, 2036.