CHAPTER 26
TAX EXEMPT LEASES 1
SECTION:
53-26-1: Purpose
53-26-2: Delegation Of Responsibility
53-26-3: Schedule Of Reviews
53-26-4: Tax Requirements Associated With Lease
53-26-5: Expenditure Of Proceeds For Qualified Costs
53-26-6: Use Of Leased Property
53-26-7: Investments And IRS Filings
53-26-8: Corrective Actions
53-26-9: Amendments And Modifications Of Lease
53-26-10: Records
53-26-11: Training

 

Notes

1
1. These Tax Compliance Procedures do not apply to facilities leased from the Local Building Authority of Salt Lake City, Utah, in connection with the issuance of lease revenue bonds, which are covered by the City's Tax Compliance Procedures for tax exempt governmental bonds.