{"data":{"id":"us-pa/53-pa.c.s.-8227","jurisdiction":"us-pa","citation":"53 Pa.C.S. § 8227","heading":"Sinking fund not required for small borrowings.","body":"A local government unit may, but shall not be required to, comply with the provisions of this subchapter in respect of notes issued in compliance with section 8109 (relating to small borrowing for capital purposes).","path":["Title 53 - MUNICIPALITIES GENERALLY","PART VII TAXATION AND FISCAL AFFAIRS","SUBPART B INDEBTEDNESS AND BORROWING","CHAPTER 82 MISCELLANEOUS PROVISIONS","SUBCHAPTER B SINKING FUNDS AND OTHER FUNDS AND ACCOUNTS"],"source_url":"https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM\u0026ttl=53\u0026div=0\u0026chpt=82\u0026sctn=27\u0026subsctn=0","current_through":"2026-08-24 (Statute Update stamp, 53 Pa.C.S.)","vintage":"","retrieved_at":"2026-09-02T16:34:08Z","sha256":"8b86b08749b89566c0af472b2fe4b32ea60d5d4318861c16901a1dd94c1ca720","source_id":"us-pa","stale":false,"prev":"us-pa/53-pa.c.s.-8226","next":"us-pa/53-pa.c.s.-8241"},"notice":"GroundRules: Original legal text. Not legal advice."}