Transfer Of Credit: In General (Rule 790)

Sections 63-3029I Idaho Code 01. Terms. For purposes of Rules 790 through 795 of these rules, the following terms have the stated meanings: (4-6-23) a. Transferor. The taxpayer who earns the credit and sells, conveys, or transfers the credit to another taxpayer are referred to as the transferor. (4-6-23) b. Transferee. The taxpayer who receives the credit from the transferor or intermediary is referred to as the transferee. (4-6-23)