Section 8832-G - Prohibitions.(a) Sale or assignment.--A business firm may not sell or assign, in whole or in part, a tax credit awarded under this part other than to an affiliate having a qualified tax liability.(b) Carryback or refund.--A business firm may not carry back or obtain a refund of an unused tax credit.(c) Business activities.--Neither a rural growth fund nor any business firm that invests in the rural growth fund shall be an affiliate of or have a pecuniary interest in a rural business that receives a rural growth investment from the rural growth fund prior to the rural growth fund's initial rural growth investment in the rural business.Amended by P.L. TBD 2019 No. 13, § 19, eff. 7/1/2019.Added by P.L. TBD 2016 No. 84, § 38.1, eff. 7/13/2016.