{"data":{"id":"us-al/ala.-code-40-14b-20","jurisdiction":"us-al","citation":"Ala. Code § 40-14B-20","heading":"Transfer or Assignment of Premium Tax Credits.","body":"(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.\n(b) The transfer or assignment of a premium tax credit does not affect the schedule for taking the premium tax credit under this chapter.","path":["Title 40 Revenue and Taxation.","Chapter 14B Certified Capital Company; Premium Tax Credit."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-14B-20","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"2903c9a2ad36aadda7938842717cc03c4e71b8fffaeaa63960a829b73294bdaf","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-14b-19","next":"us-al/ala.-code-40-14b-21"},"notice":"GroundRules: Original legal text. Not legal advice."}