Tex. Tax Code § 171.561 — APPLICATION FOR CREDIT

(a) A taxable entity must apply for a credit under this subchapter on or with the tax report for which the credit is claimed and submit with the application a copy of the allocation certificate issued in connection with the qualified development and any other information required by the comptroller. (b) The comptroller shall adopt a form for the application for the credit. A taxable entity must use the form to apply for the credit. Added by Acts 2023, 88th Leg., R.S., Ch. 811 (H.B. 1058 ), Sec. 1, eff. January 1, 2024.