Terms Used In New Hampshire Revised Statutes 162-M:5

  • Code: means the United States Internal Revenue Code of 1986, as amended. See New Hampshire Revised Statutes 162-M:1
  • Issuer: means any state or local governmental unit, agency, authority or instrumentality, or any nonprofit or public corporation, authorized to issue private activity bonds or bonds which would be private activity bonds unless an allocation of state ceiling under section 146 of the code is made to such bonds. See New Hampshire Revised Statutes 162-M:1
  • state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4
Each issuer shall notify the office of investment and debt management and the authority from which it received an assignment of state ceiling of each issuance of bonds that required an allocation of state ceiling by filing a copy of the information reporting statement required by section 149(e) of the code as promptly as possible after the issuance of the bonds. Failure to give such notice shall not affect the validity of the allocation of state ceiling or of the bonds.