IDAPA 35.01.01.790 — 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)