(a) The annual loan repayment amount may be disbursed in the form of:      
        (1) one or multiple state warrants co-payable to the physician and the holder(s) of the loan(s), or       
        (2) one or multiple state warrants or electronic payments delivered directly to the holder(s) on the physician's behalf.       
      (b) The Board shall follow Internal Revenue Service requirements for reporting of loan repayment assistance to physicians during each calendar year.     
     Source Note:        The provisions of this §23.72 adopted to be effective November 30, 2009, 34 TexReg 8524; transferred effective December 15, 2016, as published in the Texas Register November 25, 2016, 41 TexReg 9341