As used in this part, the term: (1) “Board” means the State Board of Education, created pursuant to s. 2, Art. IX of the State Constitution. (2) “Code” means the Internal Revenue Code of 1986, as amended, and the regulations and rulings issued thereunder. (3) “Commissioner” means the Commissioner of Education. (4) “Department” means the Department of Education, created pursuant to s. 20.15. (5) “Issued” has the same meaning as in the code. (6) “Private activity bond” means any bond described in s. 141 of the code. (7) “Qualified Public Educational Facility” means a facility described in s. 142(k)(1) of the code.
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