Texas § 172.108 APPLICATION FOR CREDIT.

Texas Statutes

§ 172.108 — APPLICATION FOR CREDIT.

Texas § 172.108

Code TXTax Code

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Bluebook

Tex. Tax Code Code Ann. § 172.108 (2026).

Text

Sec. 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. Transferred, redesignated and amended from Tax Code, Subchapter S, Chapter 171 by Acts 2023, 88th Leg., R.S., Ch. 83 (S.B. 1013 ), Sec. 2, eff. September 1, 2023.

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Sec. 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.
Transferred, redesignated and amended from Tax Code, Subchapter S, Chapter 171 by Acts 2023, 88th Leg., R.S., Ch. 83 (S.B. 1013 ), Sec. 2, eff. September 1, 2023.