RSA 162-M:1 Definitions.
Title: XII - PUBLIC SAFETY AND WELFARE
Chapter: 162-M - PRIVATE ACTIVITY BOND LIMIT
As used in this chapter, the following terms shall have the following meanings:
I. "Carryforward purpose" shall have the meaning given to it in section 146(f)(5) of the code.
II. "Code" means the United States Internal Revenue Code of 1986, as amended.
III. "Housing bond" means a qualified mortgage bond as defined in section 143(a)(1) of the code or an exempt facility bond for a qualified residential rental project as those terms are defined in sections 142(a)(7) and 142(d)(1) of the code, respectively.
IV. "Housing finance authority" means the New Hampshire housing finance authority established by RSA 204-C:2.
V. "Business finance authority" means the business finance authority of the state of New Hampshire established by RSA 162-A:3.
VI. "Issuer