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Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8710-J. Sale or assignment

Current as of January 01, 2026 | Updated by Findlaw Staff

(a) Authorization.--Upon approval by the Department of Revenue, a qualified taxpayer may sell or assign, in whole or in part, a tax credit granted to the taxpayer under this article.

(b) Application.--The following shall apply:

(1) To sell or assign a tax credit, a qualified taxpayer must file an application for the sale or assignment of the tax credit with the Department of Revenue.  The application must be on a form required by the Department of Revenue.

(2) The Department of Revenue shall approve a sale or assignment if the purchaser or assignee has:

(i) filed all required State tax reports and returns for all applicable taxable years;  and

(ii) paid any balance of State tax due as determined by assessment or determination by the Department of Revenue and not under timely appeal.

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Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8710-J. Sale or assignment - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-8710-j/

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