§13-4-1. Definitions

Unless the context clearly indicates otherwise, as used in this article: (1) "Federal subsidy bonds" means any state or local government bonds authorized for sale under the Internal Revenue Code of 1986, as amended, for which a credit payment is available to the issuer or its designee. Certain Build America Bonds authorized under Section 1531 […]

§13-4-2. Authority to Issue Federal Subsidy Bonds; Election of Credit Payments; Treatment of Federal Subsidy Payments; Exemption From Taxation

(a) A government entity authorized to issue bonds, notes or other debt obligations under the provisions of this code may issue federal subsidy bonds in the manner, and subject to the requirements, limitations and conditions, set forth in the provisions of the code that authorize the government entity to issue such bonds, notes or other […]