Section 8710-J - Sale or assignment.(a) Authorization.--Upon approval by the Department of Revenue, a qualified taxpayer may sell or assign, in whole or in part, a tax credit granted to the taxpayer under this article.(b)Application.--The following shall apply: (1) To sell or assign a tax credit, a qualified taxpayer must file an application for the sale or assignment of the tax credit with the Department of Revenue. The application must be on a form required by the Department of Revenue.(2) The Department of Revenue shall approve a sale or assignment if the purchaser or assignee has: (i) filed all required State tax reports and returns for all applicable taxable years; and(ii) paid any balance of State tax due as determined by assessment or determination by the Department of Revenue and not under timely appeal.Added by P.L. TBD 2016 No. 84, § 33, eff. 7/13/2016.