Section 376-101-1 - DefinitionsA. "Bank" means the Maine Municipal Bond Bank, organized pursuant to 30-A M.R.S.A.B. "Code" means the Internal Revenue Code of 1986, as amended.C. "State ceiling" means the limit established by the Code on the dollar amount of tax-exempt private activity bonds which may be issued in the State of Maine during each calendar year by the State of Maine, its agencies, any of its political subdivisions, and other persons, excluding, for purposes of this rule, that portion of the limit not allocated to the Bank pursuant to applicable law or Executive Order.D. "Tax-exempt private activity bonds" means obligations described as tax-exempt private activity bonds by the Code.E. "Issuer" means any entity which issues or intends to issue tax-exempt private activity bonds for which an allocation of State ceiling is required in order to render interest payable on such bonds exempt from Federal income taxation pursuant to Section 103 of the Code.F. "Qualified redevelopment bonds" means obligations described as qualified redevelopment bonds by the Code.G. "Form 8038" means the United States Internal Revenue Service Form 8038, or any successor or substitute form required by the Code to be submitted to the United States Internal Revenue Service by issuers of tax-exempt private activity bonds.H. "Carryforward" shall have the same meaning as in S 146(f) of the Code.94-376 C.M.R. ch. 101, § 1