Definitions.

Iowa Code § 7C.3, under Chapter 7C. PRIVATE ACTIVITY BOND ALLOCATION ACT.

Iowa Code § 7C.3

; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; courier new tur ; arial (vietnamese) ; courier new (arabic) ; times new roman ce ; tahoma (vietnamese) ; arial (hebrew) ; times new roman cyr ; courier new greek ; symbol ; tahoma (hebrew) ; arial ; arial baltic ; arial tur ; times new roman (arabic) ; courier new ; imperial bt ; tahoma ce ; wingdings ; tahoma cyr ; times new roman tur ; courier new ce ; tahoma ; courier new (hebrew) ; arial (arabic) ; courier new baltic ; courier new cyr ; times new roman ; tahoma baltic ; tahoma (arabic) ; arial ce ; courier new (vietnamese) ; tahoma (thai) ; times new roman greek ; tahoma greek ; tahoma tur ; times new roman (hebrew) ; times new roman baltic ; times new roman (vietnamese) ; arial greek ; arial cyr ; \* .; ; ; .; ; ; .; ; ; .; ; ;  ?; ; ;  ?; ; ;  ?; ; ;  ?; ; ; .; ; ;  ?; ; ; Normal ; heading 1 ; heading 2 ; heading 3 ; heading 4 ; heading 5 ; heading 6 ; heading 7 ; heading 8 ; heading 9 ; Balloon Text ; Block Text ; Body Text ; Body Text 2 ; Body Text 3 ; Body Text First Indent ; Body Text First Indent 2 ; Body Text Indent 2 ; Body Text Indent 3 ; caption ; Closing ; annotation text ; annotation subject ; Date ; Document Map ; E-mail Signature ; endnote text ; envelope address ; envelope return ; footer ; footnote text ; header ; HTML Address ; HTML Preformatted ; index 1 ; index 2 ; index 3 ; index 4 ; index 5 ; index 6 ; index 7 ; index 8 ; index 9 ; index heading ; List ; List 2 ; List 3 ; List 4 ; List 5 ; List Bullet ; List Bullet 2 ; List Bullet 3 ; List Bullet 4 ; List Bullet 5 ; List Continue ; List Continue 2 ; List Continue 3 ; List Continue 4 ; List Continue 5 ; List Number ; List Number 2 ; List Number 3 ; List Number 4 ; List Number 5 ; macro ; Message Header ; Normal (Web) ; Normal Indent ; Note Heading ; Plain Text ; Salutation ; Signature ; Subtitle ; table of authorities ; table of figures ; Title ; toa heading ; toc 1 ; toc 2 ; toc 3 ; toc 4 ; toc 5 ; toc 6 ; toc 7 ; toc 8 ; toc 9 ; \~\~ \~\~ \~\~ \~\~ \~\~ 7C.3 \~\~ Definitions. \~\~ For the purposes of this chapter , unless the context otherwise requires: \~\~ 1. \~\~ “Allocation” means that portion of the state ceiling which is allocated and certified to a political subdivision hereby or by the governor’s designee pursuant to section 7C.8 with respect to an issue of bonds for a specific project or purpose. \~\~ 2. \~\~ “Bond” or “private activity bond” means a private activity bond as defined in section 141 of the Internal Revenue Code. \~\~ 3. \~\~ “Carryforward project” means a carryforward project or carryforward purpose as defined in section 146(f) of the Internal Revenue Code. \~\~ 4. \~\~ “First-time farmer” means a first-time farmer as defined in section 147(c) of the Internal Revenue Code. \~\~ 5. \~\~ “Governor’s designee” means the person, department, or authority designated by the governor to administer this chapter . \~\~ 6. \~\~ “Internal Revenue Code” means the Internal Revenue Code as defined in section 422.3 . \~\~ 7. \~\~ “Political subdivision” means a political subdivision, authority, or department of the state which is authorized under the laws of the state to issue private activity bonds. \~\~ 8. \~\~ “Qualified mortgage bond” means a qualified mortgage bond as defined in section 143(a) of the Internal Revenue Code. \~\~ 9. \~\~ “Qualified residential rental project bond” means a qualified residential rental project bond as defined in section 142(d) of the Internal Revenue Code. \~\~ 10. \~\~ “Qualified small issue bond” means a qualified small issue bond as defined in section 144(a) of the Internal Revenue Code. \~\~ 11. \~\~ “Qualified student loan bond” means a qualified student loan bond as defined in section 144(b) of the Internal Revenue Code. \~\~ 12. \~\~ “State ceiling” means the same as defined in section 146(d) of the Internal Revenue Code. 85 Acts, ch 225, §5 ; 87 Acts, ch 171, §2 ; 2005 Acts, ch 30, §1 Referred to in §7C.12