Section 8737-L - Purchasers and assignees(a) Time.--The purchaser or assignee under section 1736-L must claim the tax credit in the calendar year in which the purchase or assignment is made.(b) Amount.--The amount of the tax credit that a purchaser or assignee under section 1736-L may use against any one qualified tax liability may not exceed 50% of any of the qualified tax liabilities of the purchaser or assignee for the taxable year.(c)Resale and assignment.-- (1) A purchaser under section 1736-L may not sell or assign the purchased tax credit.(2) An assignee under section 1736-L may not sell or assign the assigned tax credit.(d) Notice.--The purchaser or assignee under section 1736-L shall notify the department of the seller or assignor of the tax credit in compliance with procedures specified by the department.Added by P.L. TBD 2022 No. 108, § 16, eff. 1/3/2023.