Fla. Admin. Code R. 73A-3.009

Current through Reg. 50, No. 124; June 25, 2024

Section 73A-3.009 - Transfer of Tax Credits

(1) A Recipient electing to transfer credits shall apply for the transfer using the Tax Credit Transfer Form (form OTTED 1254-10 (12/10), which is hereby incorporated by reference).

(2) Within fourteen (14) days after the receipt of a completed Tax Credit Transfer Form, the Department shall determine whether transfer is authorized under section 288.1254(5), F.S., and, if it so authorized, provide a copy of the form to the Department of Revenue.

Fla. Admin. Code Ann. R. 73A-3.009

Rulemaking Authority 288.1254(8) FS. Law Implemented 288.1254(5) FS.

New 12-30-10, Formerly 27M-5.009.