Tex. Lab. Code § 301.108 · Subchapter H. TAX REFUND FOR WAGES PAID TO EMPLOYEE RECEIVING FINANCIAL ASSISTANCE
LIMITATION ON CONVEYANCE, ASSIGNMENT, OR TRANSFER OF REFUND.
Text — Current through the 89th 2nd Called Legislative Session, 2025
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 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.
Notes and commentary — not statutory text
History
Added by Acts 2003, 78th Leg., ch. 817, Sec. 3A.02, eff. Sept. 1, 2003.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/LA/htm/LA.301.htm
- Text hash
- sha256 d1678e78a8419ae96a050365ce07f8c91fe15f9ed766c6411475d29b7a3ea419
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.