Texas Code § 1207.023

AMOUNT OF PRINCIPAL
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Sec. 1207.023. AMOUNT OF PRINCIPAL. Refunding bonds for which a deposit is made under this subchapter or Subchapter C may be issued in an additional amount sufficient to:
(1) pay the cost and expense of issuing the bonds; or
(2) finance a debt service reserve, contingency, or other similar fund the issuer considers necessary or advisable.

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