(a) A person may apply for a tax refund voucher for wages paid an employee in a calendar year only on or after January 1 and before April 1 of the following calendar year.
(b) A person must submit an application for the tax refund voucher on a form promulgated by the Agency.
(c) On issuance of the tax refund voucher to the person by the Agency, the person may apply the voucher against a tax paid by the person to this state only for the calendar year for which the voucher is issued.

Source Note: The provisions of this §800.556 adopted to be effective November 24, 2022, 47 TexReg 7748