Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES
Section 35.01.01.790 - TRANSFER OF CREDIT: IN GENERAL
Universal Citation: ID Admin Code 35.01.01.790
Current through August 31, 2023
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)
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