Vermont Code § 24 V.S.A. § 4673

Investment
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§ 4673. Investment
(a) Monies at any time in the Reserve Fund may be invested in the same manner as permitted
for investment of funds belonging to the State or held in the Treasury.
(b) For purposes of valuation, investments in the Reserve Fund shall be valued at par
if purchased at par or at amortized value, as such term is defined by resolution of
the Bank, if purchased at other than par.

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