801 C.M.R. 30.08 – Carryforward of Unused Annual State Ceiling | Midpage
§ 30.08
801 C.M.R. 30.08
Carryforward of Unused Annual State Ceiling
Effective Dec 9, 2016Published Jan 29, 2016Mass. Register #1305St. 1988, § 211Executive Office for Administration and Finance
A&F may carry forward any unused portion of annual state ceiling for any bonds eligible for a carryforward under federal tax law. No annual state ceiling may be allocated to carryforward