(a) The Agency shall issue a tax refund voucher in the amount allowed by this subchapter and subject to the restrictions imposed by this subchapter to a person that meets the eligibility requirements under this subchapter.     
      (b) A person issued a tax refund voucher may, subject to the provisions of this subchapter, apply to the comptroller's office for a refund of taxes in accordance with Texas Labor Code, §301.106.     
     Source Note:        The provisions of this §800.552 adopted to be effective November 24, 2022, 47 TexReg 7748