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.)
Structure District of Columbia Code
Title 31 - Insurance and Securities
Chapter 52A - Certified Capital Companies
§ 31–5234. Aggregate limitations on Premium Tax Credits; Premium Tax Credit Allocation Requests
§ 31–5235. Requirements for continuance of certification
§ 31–5236. One hundred percent investment requirement
§ 31–5238.01. Fees deposited in Insurance Regulatory Trust Fund
§ 31–5238.02. Compliance and economic impact