Colo. Rev. Stat. § 11-59.7-113.5
Current through Chapter 492 of the 2024 Legislative Session
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.
C.R.S. § 11-59.7-113.5