(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 § 172.105 and any other information required by the comptroller to sufficiently demonstrate that the entity is eligible for the credit.

Terms Used In Texas Tax Code 172.108


(c) The burden of establishing eligibility for and the value of the credit is on the entity.