Section 8904-K - Carryover, carryback, refund and assignment of credit(a)Carryover, carryback and refund.--A qualified taxpayer is not entitled to carry forward, carry back or obtain a refund of all or a portion of an unused tax credit granted to the qualified taxpayer under this article.(b)Sale or assignment of tax credit.--A qualified taxpayer may not sell or assign a tax credit granted to the qualified taxpayer under this article.Added by P.L. (number not assigned at time of publication) 2024 No. 56,§ 23, eff. 7/11/2024.