Colo. Rev. Stat. § 11-59.7-113.5

Current through 11/5/2024 election
Section 11-59.7-113.5 - Specified tax credit bonds

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

L. 2010: Entire section added, (SB 10-200), ch. 234, p. 1028, §3, effective May 18.