73A-3.009. Transfer of Tax Credits

(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). (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 288.1254(5), F.S., and, if it so authorized, provide a copy of the form to the Department of Revenue.