Sec. 171.561. APPLICATION FOR CREDIT. (a) A taxable entity must apply for a credit under this subchapter on or with the tax report for which the credit is claimed and submit with the application a copy of the allocation certificate issued in connection with the qualified development and any other information required by the comptroller. (b) The comptroller shall adopt a form for the application for the credit. A taxable entity must use the form to apply for the credit.
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