{"data":{"id":"us-co/c.r.s.-11-59.7-113.5","jurisdiction":"us-co","citation":"C.R.S. § 11-59.7-113.5","heading":"Specified tax credit bonds.","body":"A public entity may elect pursuant to the internal revenue code to treat any stimulus obligation as a specified tax credit bond. Any volume cap allocated to a public entity for stimulus obligations of the same type as a stimulus obligation for which such an election has been made shall apply to the stimulus obligation.","path":["Title 11 - FINANCIAL INSTITUTIONS","Article 59.7 - Colorado Recovery and Reinvestment Finance Act of 2009"],"source_url":"https://olls.info/crs/crs2026-title-11.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"19998c683d2457acafaca4974b2c4de28220da9c2b10b63b3bb856af096d16db","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-11-59.7-113","next":"us-co/c.r.s.-11-59.7-114"},"notice":"GroundRules: Original legal text. Not legal advice."}