Rhode Island Code § 42-55-26

Qualified mortgage bonds
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Pursuant to the provisions of § 103A(g) (26 U.S.C. § 103A(g)) of the Internal Revenue Code of 1954, as amended by § 1102(a) of the Omnibus Reconciliation Act of 1980 (Pub. L. No. 96-499), the applicable limit of qualified mortgage bonds that may be issued by the corporation in any calendar year shall be one hundred percent (100%) of the state ceiling for that year.

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