Section 40-14B-20Transfer or assignment of premium tax credits. THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER. THIS SECTION HAS NOT BEEN CODIFIED BY THE LEGISLATURE.
(a) The Alabama Development Office shall adopt rules to facilitate the transfer or assignment of premium tax credits by certified investors. A certified investor may transfer or assign premium tax credits only in compliance with the rules adopted under this subsection.
(b) The transfer or assignment of a premium tax credit does not affect the schedule for taking the premium tax credit under this chapter.
(Act 2002-429, p. 1108, §20.)
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