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Title VIII PUBLIC OFFICERS AND EMPLOYEES, BONDS AND RECORDS

Chapter 108

Effective - 01 Jan 1988, see footnote bottom

  108.500.  Definitions. — As used in sections 108.500 to 108.532, the following terms mean:

  (1)  "Code", the Internal Revenue Code of 1986;

  (2)  "Director", director of the department of economic development or his designee;

  (3)  "Issuers", state agencies, cities, counties and other entities having authority to issue private activity bonds;

  (4)  "Private activity bonds", private activity bonds within the meaning of Sections 141, 146(g) and 146(i) of the Code;

  (5)  "State ceiling", the aggregate amount of private activity bonds, the interest on which is excludable from federal gross income pursuant to Section 103(a) of the Code, which may be issued within the state of Missouri during any calendar year commencing after 1987 in accordance with Section 146 of the Code.

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(L. 1985 S.B. 140 § 2, A.L. 1987 S.B. 351)

Effective 1-01-88


---- end of effective   01 Jan 1988 ----

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