Tex. Tax Code 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 (Certification of Eligibility) 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.
Added by Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500), Sec. 14(a), eff. January 1, 2015.
Transferred, redesignated and amended from Tax Code, Subchapter S, Chapter 171 (Franchise Tax) by Acts 2023, 88th Leg., R.S., Ch. 83 (S.B. 1013), Sec. 2, eff. September 1, 2023.

Source: Section 172.108 — Application for Credit, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­172.­htm#172.­108 (accessed May 18, 2024).

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Accessed:
May 18, 2024

§ 172.108’s source at texas​.gov