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.
Added by Acts 2003, 78th Leg., ch. 817, Sec. 3A.02, eff. Sept. 1, 2003.