Colorado Code § 24-32-1702

Legislative declaration. The "Internal Revenue Code of 1986", as
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amended, limits the total amount of tax-exempt private activity bonds which may be issued by
any state and its political subdivisions in each year by imposing volume caps. Said code allows
each state to provide by law a formula for allocating the state volume cap among the issuing
authorities of the state. This part 17 is enacted to establish an allocation formula for the state of
Colorado which maximizes the state's total tax-exempt private activity bond issuance authority
and which provides an orderly and equitable process of allocating such authority among issuing
authorities of this state.

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