Utah Code Title 35A. Utah Workforce Services Code § 35A-8-2102. Definitions

(1) “Allocated volume cap” means a volume cap for which:

(2) “Allotment accounts” means the various accounts created in Section 35A-8-2106.

(3) “Board of review” means the Private Activity Bond Review Board created in Section 35A-8-2103.

(4) “Bond” means any obligation for which an allocation of volume cap is required by the code.

(5) “Code” means the Internal Revenue Code of 1986, as amended, and any related Internal Revenue Service regulations.

(6) “Form 8038” means the Department of the Treasury tax form 8038 (OMB No. 1545-0720) or any other federal tax form or other method of reporting required by the Department of the Treasury under Section 149(e) of the code.

(7) “Issuing authority” means:

(8) “State” means the state of Utah and any of its agencies, institutions, and divisions authorized to issue bonds or certificates under state law.

(9) “Volume cap” means the private activity bond volume cap for the state as computed under Section 146 of the code.

(10) “Year” means each calendar year.