(a)

1. (1) The income tax credits earned under this program may be sold upon approval by the Arkansas Economic Development Commission.
2. (2) Any sale of tax credits through this program must be fully documented by the commission, and that information will be transmitted to the Department of Finance and Administration.

(b) The purchaser of the tax credits provided by this program shall:

1. (1) Obtain certification from the commission; and
2. (2) Attach the appropriate documentation provided by the commission to the tax return on which the credit is first claimed.

(c)

1. (1) The tax credit may be sold at any time before the tax credit is exhausted or expires.
2. (2) The original investor earning tax credits under this section may sell its tax credits only one (1) time, in whole or in part, the balance of which shall be used by the original investor within the time frame allowed under the Equity Investment Incentive Act of 2007, Arkansas Code § 15-4-3301 et seq.