(a) All or any portion of tax credits issued in accordance with the provisions of this section may be transferred, sold, or assigned.
(b) An owner or transferee desiring to make a transfer, sale, or assignment shall submit to the Chief Financial Officer a statement that describes the amount of District of Columbia low- income housing tax credit for which such transfer, sale, or assignment of District of Columbia low-income housing tax credit is eligible. The owner shall provide to the Chief Financial Officer appropriate information so that the low-income housing tax credit can be properly allocated.
(c) If the recapture of District of Columbia low-income housing tax credits is required pursuant to§ 47-4804, any statement submitted to the Chief Financial Officer as required in subsection (b) of this section shall include the:
(1) Proportion of the District of Columbia low-income housing tax credit required to be recaptured;
(2) Identity of each transferee subject to recapture; and
(3) Amount of credit previously transferred to such transferee.