Section 35.01.01.790 - TRANSFER OF CREDIT: IN GENERALSections 63-3029I Idaho Code
01.Terms. For purposes of Rules 790 through 795 of these rules, the following terms have the stated meanings: a. Transferor. The taxpayer who earns the credit and sells, conveys, or transfers the credit to another taxpayer are referred to as the transferor.b. Transferee. The taxpayer who receives the credit from the transferor or intermediary is referred to as the transferee.Idaho Admin. Code r. 35.01.01.790