Sec. 233.0053.  APPLICATION FOR CREDIT.  (a)  An entity must apply for a credit under this chapter on or with the tax report for the tax year 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 Subchapter K, Chapter 171, Tax Code.
(b)  The comptroller shall adopt a form for the application for the credit.  An entity must use this form in applying for the credit.
Added by Acts 2023, 88th Leg., R.S., Ch. 811 (H.B. 1058), Sec. 2, eff. January 1, 2024.