Sec. 171.561.  APPLICATION FOR CREDIT.  (a)  A taxable entity must apply for a credit under this subchapter on or with the tax report for which the credit is claimed and submit with the application a copy of the allocation certificate issued in connection with the qualified development and any other information required by the comptroller.
(b)  The comptroller shall adopt a form for the application for the credit.  A taxable entity must use the form to apply for the credit.
Added by Acts 2023, 88th Leg., R.S., Ch. 811 (H.B. 1058), Sec. 1, eff. January 1, 2024.