Md. Code, Local Government § 19–232

For purposes of doing whatever is necessary or appropriate to comply with the

Internal Revenue Code and to establish or maintain the exclusion from gross income

for federal income tax purposes of interest on the bonds, the financial officer and the

chief executive officer may each:

(1) take any other or further actions;

(2) enter into any agreement or covenant regarding the use of

proceeds, including any investment earnings on proceeds, the deposit of money to the

rebate fund, and the making of rebate payments; and

(3) provide certifications of facts and estimates.