Tex. Tax Code § 172.108
This is the official text of Tex. Tax Code § 172.108, part of Texas’s Tax Code — governs state and local taxation.
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§ 172.108. APPLICATION FOR CREDIT.
Official statutory text
(a) An entity must apply for a credit under this chapter on or with the report for the period for which the credit is claimed.
(b) An entity shall file with any report on which the credit is claimed a copy of the certificate of eligibility issued by the commission under Section 172.105 and any other information required by the comptroller to sufficiently demonstrate that the entity is eligible for the credit.
(c) The burden of establishing eligibility for and the value of the credit is on the entity.
(b) An entity shall file with any report on which the credit is claimed a copy of the certificate of eligibility issued by the commission under Section 172.105 and any other information required by the comptroller to sufficiently demonstrate that the entity is eligible for the credit.
(c) The burden of establishing eligibility for and the value of the credit is on the entity.
Status: in_force · Read it on the official government site
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