Section 40-14B-20 - Transfer or assignment of premium tax credits(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.Ala. Code § 40-14B-20 (1975)
Act 2002-429, p. 1108, §20.