GroundRules
Ala. Code § 40-14B-20: Transfer or Assignment of Premium Tax Credits.
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 14B Certified Capital Company; Premium Tax Credit.
(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.
Collected 2026-09-03T14:01:52Z. Source file · JSON