Section 40-14B-20
Transfer or assignment of premium tax credits.
(a) The Alabama Development Office shall adopt rules to facilitate the transfer or assignment of premium tax credits by certified investors. A certified investor may transfer or assign premium tax credits only in compliance with the rules adopted under this subsection.
(b) The transfer or assignment of a premium tax credit does not affect the schedule for taking the premium tax credit under this chapter.
(Act 2002-429, p. 1108, §20.)