(a) The purpose of this subchapter is to establish rules for the Tax Refund Pilot Program in accordance with Texas Tax Code, §151.4292.     
      (b) The goal of this subchapter is to implement a tax refund pilot program to provide a sales and use tax refund to certain persons who employ apprentices enrolled in a qualifying apprenticeship, as set forth in Texas Tax Code, §151.4292.     
     Source Note:        The provisions of this §839.10 adopted to be effective October 3, 2022, 47 TexReg 6467