73A-3.009. Transfer of Tax Credits

Effective on Thursday, December 30, 2010

1(1) A Recipient electing to transfer credits shall apply for the transfer using the Tax Credit Transfer Form (form OTTED 1254-10 (12/10), which is hereby incorporated by reference).

29(2) Within fourteen (14) days after the receipt of a completed Tax Credit Transfer Form, the Department shall determine whether transfer is authorized under Section 54288.1254(5), F.S., 56and, if it so authorized, provide a copy of the form to the Department of Revenue.

72Rulemaking Authority 74288.1254(8) FS. 76Law Implemented 78288.1254(5) 79FS. History–New 12-30-10, 82Formerly 8327M-5.00984.

Related Statutes:

288.1254, F.S.

                    
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