Section 171.561 - Application For Credit(a) A taxable entity must apply for a credit under this subchapter on or with the tax report 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 the comptroller. (b) The comptroller shall adopt a form for the application for the credit. A taxable entity must use the form to apply for the credit. Added by Acts 2023, Texas Acts of the 88th Leg.- Regular Session, ch. 811,Sec. 1, eff. 1/1/2024, app. only to a tax report originally due on or after January 1, 2026, and before January 1, 2036.