Indiana Code § 6-3.1-34.6-14

Credit sale, assignment, or transfer prohibited
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Sec. 14. A person may not sell, assign, convey, or otherwise transfer the tax credit provided by this chapter.   IC 6-3.1-35 Chapter 35. Affordable and Workforce Housing Tax Credit               6-3.1-35-1 Applicability; applications             6-3.1-35-2 Definitions             6-3.1-35-3 Amount of credit; computation             6-3.1-35-4 Credit carryover             6-3.1-35-5 Allocation of the credit by pass through entities that do not have state tax liability             6-3.1-35-6 Credit assignment             6-3.1-35-7 Requirements to be awarded a credit; maximum amount of credits             6-3.1-35-8 Annual aggregate credit limit             6-3.1-35-9 Procedures to claim a credit             6-3.1-35-10 Rules             6-3.1-35-11 Evaluation of the effectiveness of the credit             6-3.1-35-12 Expiration of chapter

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