Texas § 301.106 APPLICATION FOR REFUND; ISSUANCE.

Texas Statutes

§ 301.106 — APPLICATION FOR REFUND; ISSUANCE.

Texas § 301.106

Code LALabor Code

This text of Texas § 301.106 (APPLICATION FOR REFUND; ISSUANCE.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Labor Code Code Ann. § 301.106 (2026).

Text

Sec. 301.106. APPLICATION FOR REFUND; ISSUANCE.

(a)A person may apply for a tax refund voucher for wages paid an employee in a calendar year only on or after January 1 and before April 1 of the following calendar year.

(b)The commission shall promulgate a form for the application for the tax refund voucher. A person must use this form in applying for the refund.

(c)On issuance of the tax refund voucher to the person by the commission, the person may apply the voucher against a tax paid by the person to this state only for the calendar year for which the voucher is issued.

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Sec. 301.106. APPLICATION FOR REFUND; ISSUANCE. (a) A person may apply for a tax refund voucher for wages paid an employee in a calendar year only on or after January 1 and before April 1 of the following calendar year.
(b) The commission shall promulgate a form for the application for the tax refund voucher. A person must use this form in applying for the refund.
(c) On issuance of the tax refund voucher to the person by the commission, the person may apply the voucher against a tax paid by the person to this state only for the calendar year for which the voucher is issued.

Legislative History

Added by Acts 1993, 73rd Leg., ch. 486, Sec. 4.01, eff. Jan. 1, 1994. Redesignated from Human Resources Code Sec. 31.076 and amended by Acts 1997, 75th Leg., ch. 228, Sec. 2, eff. Sept. 1, 1997.