Section 172.108 - Application For Credit(a) An entity must apply for a credit under this chapter on or with the report for the period for which the credit is claimed. (b) An entity shall file with any report on which the credit is claimed a copy of the certificate of eligibility issued by the commission under Section 172.105 and any other information required by the comptroller to sufficiently demonstrate that the entity is eligible for the credit. (c) The burden of establishing eligibility for and the value of the credit is on the entity. Renumbered from Tex. Tax Code § 171.907 and amended by Acts 2023, Texas Acts of the 88th Leg.- Regular Session, ch. 83,Sec. 2, eff. 9/1/2023, app. The changes in law do not affect the validity of a credit that accrued under Subchapter S, Chapter 171, Tax Code, before the effective date of this Act..Added by Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500), Sec. 14(a), eff. January 1, 2015.