On November 18, 2015, the Department denied the Taxpayer’s request to transfer a portion of her sustainable building credit to another person. On January 6, 2016, the Taxpayer filed a protest to the denial. In 2009 and 2010, the Taxpayer engaged in construction that qualified for the sustainable building tax credit provided in Section 7-2-18.19. The Taxpayer was issued the appropriate certificate and subsequent Department documentation for claiming the credit. The Taxpayer’s credit was in excess of her income tax liability, and the remainder of the credit was eligible to be carried forward to up to seven years. The Taxpayer claimed the credit for the next few years, but a substantial amount remained. For the 2014 tax year, the Taxpayer requested that a portion of her available credit be transferred to her fiancé. At that time, the Taxpayer spoke to a Department supervisor who indicated that partial assignment of the credit was permissible. The Department granted the transfer of a portion of the credit for 2014. Both the Taxpayer and her fiancé claimed a portion of the credit for 2014. For the 2015 tax year, the Taxpayer again requested that a portion of the credit be transferred to her fiancé, and this time the Department denied the request. The Taxpayer argued that the statute allows for the transfer of the credit and her request should have been granted as it was in 2014. The Department argues that its previous position was erroneous and a more careful reading of the statute revealed that the document granting the credit is what may be transferred, and it may not be claimed in part by one person and then a remaining portion transferred to another. The hearing officer found that the Department’s current interpretation of the statute was reasonable and the denial of the transfer was appropriate. The Taxpayer’s protest was denied.