Solicitud de Reserva de Bonos: Formato y Contenido

Sec. 1372.028. APPLICATION FOR RESERVATION; FORM AND CONTENT. (a) In this section, "qualified bond" has the meaning assigned by Section 141(e), Internal Revenue Code (26 U.S.C. Section 141(e)). (b) An issuer may apply for a reservation for a program year not earlier than October 5 of the preceding year. An issuer may not submit an application for a program year after November 15 of that year. (c) The application must: (1) be on a form prescribed by the board; (2) be signed by a member or officer of the issuer; and (3) state: (A) the maximum amount of the bonds in the issue that require an allocation under Section 146, Internal Revenue Code (26 U.S.C. Section 146); (B) the project or, with respect to an eligible facility, a functional description of the project to be financed by the proceeds, including the identification of the user of the proceeds or project; (C) whether the bonds are qualified bonds; (D) if the bonds are qualified bonds: (i) the subparagraph of Section 141(e)(1), Internal Revenue Code (26 U.S. C. Section 141(e)(1)), that applies; and (ii) if Section 141(e)(1)(A) of that code (26 U.S.C. Section 141(e)(1)(A)) applies, the paragraph of Section 142(a) of that code (26 U.S.C. Section 142(a)) that applies; Statute text rendered on: 2/14/2025 - 6924 - GOVERNMENT CODE (E) if the bonds are not qualified bonds: (i) that Section 141(b)(5), Internal Revenue Code (26 U.S.C. Section 141(b)(5)), applies; or (ii) for a transition rule project, the paragraph of the Tax Refor