Section 8906-G - Sale or assignment.(a) Application.--A taxpayer, upon application to and approval by the department, may sell or assign, in whole or in part, a tax credit granted to the taxpayer under this article.(b) Compliance.--Before an application under subsection (a) is approved, the department must find that the applicant has filed all required State tax reports and returns for all applicable taxable years and paid any balance of State tax due as determined at settlement, assessment or determination by the department. Added by P.L. TBD 2020 No. 107, § 3, eff. 11/3/2020.