Transfer, sale, or assignment.

All or any portion of tax credits issued in accordance with the provisions of this section may be transferred, sold, or assigned. 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. 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: Proportion of the District of Columbia low-income housing tax credit required to be recaptured; Identity of each transferee subject to recapture; and Amount of credit previously transferred to such transferee.