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 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.