Statutes, codes, and regulations
Code of Massachusetts Regulations
Department 801 CMR - EXECUTIVE OFFICE FOR ADMINISTRATION AND FINANCE
Title 801 CMR 30.00 - Allocation Of State Ceiling On Volume Of Private Activity Bonds
Section 30.08 - Carryforward of Unused Annual State Ceiling

801 CMR, § 30.08

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Current through Register 1538, January 3, 2025
Section 30.08 - Carryforward of Unused Annual State Ceiling

A&F may carry forward any unused portion of annual state ceiling for any bonds eligible for a carryforward under federal tax law. No annual state ceiling may be allocated to carryforward projects prior to November 1.

801 CMR, § 30.08