Indiana Code 6-3.1-34.6-14. Credit sale, assignment, or transfer prohibited

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person: means an individual, a corporation, a limited liability company, a partnership, or another legal entity. See Indiana Code 6-3.1-34.6-5

Sec. 14. A person may not sell, assign, convey, or otherwise transfer the tax credit provided by this chapter.

As added by P.L.277-2013, SEC.6.