Texas § 301.108 LIMITATION ON CONVEYANCE, ASSIGNMENT, OR TRANSFER OF REFUND.

Texas Statutes

§ 301.108 — LIMITATION ON CONVEYANCE, ASSIGNMENT, OR TRANSFER OF REFUND.

Texas § 301.108

Code LALabor Code

This text of Texas § 301.108 (LIMITATION ON CONVEYANCE, ASSIGNMENT, OR TRANSFER OF REFUND.) 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. § 301.108 (2026).

Text

Sec. 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. SUBCHAPTER I. CIVIL RIGHTS DIVISION

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Sec. 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.
SUBCHAPTER I. CIVIL RIGHTS DIVISION