(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 Florida Statutes § 288.1254(5), and, if it so authorized, provide a copy of the form to the Department of Revenue.
Rulemaking Authority Florida Statutes § 288.1254(8). Law Implemented 288.1254(5) FS. History-New 12-30-10, Formerly 27M-5.009.