27M-5.009. Transfer of Tax Credits (Transferred)


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, OTTED shall determine whether transfer is authorized under Section 53288.1254(5), F.S., 55and, if it so authorized, provide a copy of the form to the Department of Revenue.

    71Rulemaking Authority 73288.1254(8) FS. 75Law Implemented 77288.1254(5) 78FS. History–New 12-30-10.

     

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