Transferability. The Premium Tax Credits may be transferred or sold. The Commissioner shall promulgate regulations to facilitate the transfer or sale of Premium Tax Credits. Any the transfer or sale shall not affect the time schedule for claiming the Premium Tax Credits. Any Premium Tax Credits recaptured under § 31-5237 shall be the liability of the Certified Investor that actually claimed the Premium Tax Credits. (Mar. 10, 2004, D.C. Law 15-87, § 9, 50 DCR 10982.)
District of Columbia Legal Code