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Texas Government Code - Section 1372.062. Priority Classifications Of Carryforward Designations

Legal Research Home > Texas Laws > Government Code > Texas Government Code - Section 1372.062. Priority Classifications Of Carryforward Designations 


§ 1372.062. PRIORITY CLASSIFICATIONS OF CARRYFORWARD 
DESIGNATIONS.  (a) The board shall:
		(1)  designate amounts as carryforward in accordance 
with the system of priority classifications specified in Sections 
1372.063-1372.068;  and
		(2)  in each classification, make the designations in 
order of the application for those designations.
	(b)  Notwithstanding Subsection (a), the board shall 
designate in compliance with the requirements of Section 146(f), 
Internal Revenue Code of 1986, a carryforward relating to an 
issuer's written election under Section 1372.042(c) according to 
the category of bonds to which the reservation subject to the 
carryforward relates.

Added by Acts 1999, 76th Leg., ch. 227, § 1, eff. Sept. 1, 1999.  
Amended by Acts 2001, 77th Leg., ch. 1367, § 10.10, eff. Sept. 1, 
2001.
Section:  Previous  1372.039  1372.040  1372.041  1372.042  1372.043  1372.044  1372.061  1372.062  1372.063  1372.064  1372.065  1372.066  1372.067  1372.068  1372.069  Next

Last modified: August 11, 2007


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