Tex. Labor Code Section 301.108
Limitation on Conveyance, Assignment, or Transfer of Refund

A person may convey, assign, or transfer a refund under this subchapter to another person only if:

(1)

the employing unit is sold, conveyed, assigned, or transferred, in the same transaction or in a related transaction, to the person to whom the refund is conveyed, assigned, or transferred; or

(2)

the person to whom the refund is conveyed, assigned, or transferred:

(A)

is subject to a tax administered by the comptroller and deposited to the credit of the general revenue fund without dedication; and

(B)

directly or indirectly owns, controls, or otherwise directs, in whole or in part, an interest in the person from whom the refund is conveyed, assigned, or transferred.
Added by Acts 2003, 78th Leg., ch. 817, Sec. 3A.02, eff. Sept. 1, 2003.

Source: Section 301.108 — Limitation on Conveyance, Assignment, or Transfer of Refund, https://statutes.­capitol.­texas.­gov/Docs/LA/htm/LA.­301.­htm#301.­108 (accessed May 26, 2025).

301.001
Purpose 301.002
Membership Requirements 301.003
Member Restrictions 301.004
Effect of Lobbying Activity 301.005
Terms 301.006
Chair 301.007
Removal of Commission Members 301.008
Application of Sunset Act 301.009
Commission Divisions 301.0015
Guidelines Regarding Functions of Commission and Staff 301.021
Donations 301.022
Audit 301.023
Complaints Against Commission 301.024
Official Seal 301.041
Executive Director 301.042
Access to Certain Criminal History Record Information 301.043
Standards of Conduct Information 301.044
Career Ladder 301.045
Equal Employment Opportunity Policies 301.047
Commission Employees Accountable to Executive Director 301.061
General Powers and Duties of Commission and Executive Director 301.062
Findings 301.063
State and Federal Cooperation 301.064
Interpreter Services 301.065
Annual Report 301.066
Publications 301.067
Tax Assistance 301.069
Partnership with Business Community 301.070
Information Regarding Veteran’s Employment Preference Policies 301.071
Investigative and Subpoena Powers 301.072
Enforcement of Subpoena 301.073
Self-incrimination 301.074
Defamation 301.0075
Member Training 301.081
Employee Records of Employing Unit 301.082
Copies of Records 301.083
Access to Records by Railroad Retirement Board 301.084
Destruction of Records 301.085
Unemployment Compensation and Job Matching Services Information 301.086
Provision of Certain Information to Comptroller 301.101
Definition 301.102
Tax Refund Voucher 301.103
Amount of Refund 301.104
Eligibility 301.105
Certification 301.106
Application for Refund 301.107
Rules 301.108
Limitation on Conveyance, Assignment, or Transfer of Refund 301.151
Definitions 301.153
Governance 301.154
Director 301.155
Investigator Training Program 301.156
Analysis of Discrimination Complaints 301.157
Analysis of State Agency Discrimination Complaints 301.171
Cooperation with Texas Education Agency to Improve Adult Education and Literacy Services 301.191
Prevention and Detection of Child-care Fraud, Waste, and Abuse 301.192
Correction of Child-care Fraud, Waste, and Abuse 301.0611
Coordination of Certain Awards and Incentives 301.0615
Application of Administrative Procedure Act 301.0671
Federal Work Opportunity Tax Credit and State Tax Refund for Certain Employers 301.0675
Vocational Rehabilitation and Certain Other Services for Persons with Disabilities 301.0681
Policy on Technological Solutions 301.0682
Negotiated Rulemaking and Alternative Dispute Resolution Policy
Green check means up to date. Up to date

Verified:
May 26, 2025

§ 301.108. Limitation on Conveyance, Assignment, or Transfer of Refund's source at texas​.gov