Section 800.557 - Limitations(a) A person may only apply for a tax refund related to wages paid while the person's employee was covered by health care coverage in accordance with § 800.554(3) of this subchapter and the cost of coverage was paid in full or in part by the person.(b) A person may convey, assign, or transfer a refund under this subchapter to another person only if: (1) the employing unit is sold, conveyed, assigned, or transferred, in the same transaction or in a related transaction, to the person to whom the refund is conveyed assigned, or transferred; or(2) the person to whom the refund is conveyed, assigned, or transferred: (A) is subject to a tax administered by the comptroller and deposited to the credit of the state General Revenue Fund without dedication; and(B) directly or indirectly owns, controls, or otherwise directs, in whole or in part, an interest in the person from whom the refund is conveyed, assigned, or transferred.40 Tex. Admin. Code § 800.557
Adopted by Texas Register, Volume 47, Number 46, November 18, 2022, TexReg 7748, eff. 11/24/2022