Texas Code § 233.0101

EXPIRATION OF ALLOCATION AUTHORITY; USE OF ALLOCATED CREDITS
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Sec. 233.0101. EXPIRATION OF ALLOCATION AUTHORITY; USE OF ALLOCATED CREDITS. (a) The authority of the Texas Department of Housing and Community Affairs to reserve credit amounts and issue allocation certificates for purposes of Subchapter K , Chapter 171 , Tax Code, and this chapter expires as provided by Section 171.565 (a), Tax Code.
(b) An entity may claim a credit under this chapter on a tax report as provided by Section 171.565 (b), Tax Code.

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