Section 8711-J - Purchasers and assignees.(a)Claim.--The purchaser or assignee of all or a portion of a tax credit under section 1710-J shall immediately claim the credit in the taxable year in which the purchase or assignment is made.(b)Amount.--The amount of the tax credit that a purchaser or assignee may use against any one qualified tax liability may not exceed 75% of such qualified tax liability for the taxable year.(c)Use.--The purchaser or assignee may not carry forward, carry back or obtain a refund of or sell or assign the tax credit.Added by P.L. TBD 2016 No. 84, § 33, eff. 7/13/2016.