| (a) A person may only apply for a tax refund related
to wages paid while the person's employee was covered by health care
coverage in accordance with §800.554(3) of this subchapter and
the cost of coverage was paid in full or in part by the person.
(b) 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 state 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.
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