§ 11-59.7-113.5. Specified tax credit bonds

CO Rev Stat § 11-59.7-113.5 (2018) (N/A)
Copy with citation
Copy as parenthetical citation

A public entity may elect pursuant to the internal revenue code to treat any stimulus obligation as a specified tax credit bond. Any volume cap allocated to a public entity for stimulus obligations of the same type as a stimulus obligation for which such an election has been made shall apply to the stimulus obligation.