Section 301.106 - Application for Refund; Issuance(a) A person may apply for a tax refund voucher for wages paid an employee in a calendar year only on or after January 1 and before April 1 of the following calendar year.(b) The commission shall promulgate a form for the application for the tax refund voucher. A person must use this form in applying for the refund.(c) On issuance of the tax refund voucher to the person by the commission, the person may apply the voucher against a tax paid by the person to this state only for the calendar year for which the voucher is issued.Added by Acts 1993, 73rd Leg., ch. 486, Sec. 4.01, eff. 1/1/1994. Redesignated from Human Resources Code Sec. 31.076 and amended by Acts 1997, 75th Leg., ch. 228, Sec. 2, eff. 9/1/1997.