Chapter 44 - MUNICIPAL FINANCE
- Section 44:1 - Definitions
- Section 44:2 - Limitations and restrictions on municipal indebtedness
- Section 44:3 - Computation of indebtedness
- Section 44:4 - Temporary loans in anticipation of revenue; limitations
- Section 44:6 - Power to incur debt for payment of damages to land, altering grade crossings, and highway or traffic control expenditures
- Section 44:6A - Power to borrow in anticipation of reimbursement by commonwealth or federal government
- Section 44:7 - Cities and towns; purposes for borrowing money within debt limit
- Section 44:8 - Cities and towns; purposes for borrowing money outside debt limit
- Section 44:8A - Orders authorizing issuance of bonds; authentication
- Section 44:8B - Cities and towns; right to replace lost funds deposited; liquidation or insolvency of depository bank
- Section 44:8C - Cities and towns; acquisition of land for conservation or recreation purposes in anticipation of state or federal reimbursement of expense; temporary debt outside limit authorized
- Section 44:9 - Districts; right to borrow money; purposes; amount
- Section 44:10 - Debt limit
- Section 44:11 - Debt retirement; provision for earlier payment
- Section 44:14 - Liability for lawful debts
- Section 44:15 - Liability for legal debts contracted under special acts
- Section 44:16 - Bonds, etc.; issuance; procedure; form; contracts with banking or financial institutions
- Section 44:16A - Facsimile signature
- Section 44:16B - Facsimile seal; validity
- Section 44:17 - Temporary loans; repayment period
- Section 44:18 - Discount of notes
- Section 44:19 - Issuance of notes payable on demand forbidden; procedure for repaying debts; final payment
- Section 44:19A - Inability to pay interest or principal of bonds, notes or certificates of indebtedness; notice; certification to state treasurer; payment by state treasurer
- Section 44:20 - Proceeds from sale of bonds; restrictions on use; disposition of premiums
- Section 44:20A - Advances made in anticipation of proceeds
- Section 44:21 - Call and redemption prior to maturity
- Section 44:21A - Refunding bonds; issuance; present values
- Section 44:21B - Tax credit bonds; Sinking fund; sale; refunding bonds
- Section 44:21C - Lease purchase financing agreements
- Section 44:22 - Rate of interest
- Section 44:22A - Insurance, letters or lines of credit for bonds or notes; trust agreements
- Section 44:22B - Official statements; advertising; information regarding collateral tax consequences to social security benefits recipients
- Section 44:22C - Security for bonds or notes; insurance, letters or lines of credit, trust agreements
- Section 44:23 - Issuance of notes; forms
- Section 44:24 - Issuance of city, town or district notes; authentication; certification
- Section 44:24A - Issuance of bearer instruments
- Section 44:25 - [Repealed]
- Section 44:26 - [Repealed]
- Section 44:27 - Certification; status as evidence
- Section 44:27A - Provisions applicable to issuance of notes
- Section 44:28 - Report to director of accounts required
- Section 44:28A - Applicability of finance law to school districts
- Section 44:28B - Applicability of finance law to planning districts
- Section 44:28C - Management of solid waste; project costs; debt obligations
- Section 44:30 - Determination of amount of department appropriations
- Section 44:31 - Liabilities in excess of appropriations forbidden; exceptions
- Section 44:31A - Report of estimated expenses; period covered; contents
- Section 44:31C - Construction contracts; certificate as to availability of funds; effect of certificate upon defense of insufficiency of appropriations
- Section 44:31D - Snow and ice removal; emergency expenditures; reporting
- Section 44:32 - Submission of budget to city council; procedure for approval, rejection or alteration
- Section 44:33 - Power of council to add to appropriation; conditions; limitations
- Section 44:33A - Salary provisions in budget; requirements and limitations
- Section 44:33B - Transfer of appropriations; restrictions
- Section 44:35 - Periodic audit of accounts; when conducted; governmental units to be considered districts; copy to chief executive officer; costs
- Section 44:36 - [Repealed]
- Section 44:37 - [Repealed]
- Section 44:38 - Uniformity of accounting classifications; authority of director
- Section 44:39 - Results of audit; report to municipality
- Section 44:40 - Audit of accounts; frequency; reports
- Section 44:41 - Failure to meet the minimum standards and methods of municipal and district accounting; auditing expenses; payment
- Section 44:42 - Audits by private firms or accountants; required reports
- Section 44:42A - Pilot program for audits of public functions of city, town, county, etc. where irregularities or illegal acts are suspected; establishment
- Section 44:43 - Accounting reports; returns; forms
- Section 44:44 - Reports of municipal statistics; publication
- Section 44:45 - Powers of director; attendance of witnesses; production of books and documents
- Section 44:46 - [Repealed]
- Section 44:46A - Powers of director; invetigation of municipal affairs
- Section 44:47 - Right to establish or use sinking funds
- Section 44:48 - Sinking fund commissioners; powers and duties; records; compensation
- Section 44:49 - Issuance of new bonds
- Section 44:52 - Issuance of bonds in exchange for bearer instruments
- Section 44:53 - City, town or district funds; use and disposition
- Section 44:53A - Grants and gifts; acceptance and expenditure
- Section 44:53A 1/2 - Gifts of tangible personal property; acceptance
- Section 44:53B - Contributions by commonwealth; application to indebtedness
- Section 44:53C - Deposit and expenditure of compensation for off-duty or special detail work; appropriation for special fund; fee
- Section 44:53D - Recreation and park self-supporting service revolving funds; creation; authorized use of funds; annual report; revocation of provisions
- Section 44:53E - Agencies, boards, etc.; annual operating costs; offset by estimated receipts of user fees
- Section 44:53E 1/2 - Revolving funds
- Section 44:53E 3/4 - Energy Revolving Loan Fund
- Section 44:53F - Deposits of public funds in banking institutions in return for banking services
- Section 44:53F 1/2 - Enterprise funds
- Section 44:53F 3/4 - PEG Access and Cable Related Fund
- Section 44:53G - Employment of outside consultants
- Section 44:53G 1/2 - Special accounts for deposits to secure performance of obligation by applicant for license or permit
- Section 44:53H - Rebate to federal government; exclusion from gross income of interest paid on bonds or notes
- Section 44:53I - Settlement or incorporation celebrations; special fund
- Section 44:53J - Reservation of revenues from improvements or special assessments to repay debt in connection to improvements
- Section 44:53K - Separate revenue accounts
- Section 44:54 - Investment of trust funds
- Section 44:55 - Public funds on deposit; limitations; investments
- Section 44:55A - Liability of depositor for losses due to bankruptcy
- Section 44:55B - Investment of public funds
- Section 44:55C - Municipal Affordable Housing Trust Fund
- Section 44:56 - Towns; fiscal year
- Section 44:56A - Cities; fiscal year
- Section 44:57 - Taxation; purposes; interest on debts incurred in aid of a railroad
- Section 44:58 - Cities and towns; limitation on purchasing powers
- Section 44:59 - Enforcement of chapter
- Section 44:60 - Penalty for violation of law controlling handling of town and district notes
- Section 44:61 - Penalty for refusal to issue bond in exchange for bearer instruments in sinking funds
- Section 44:62 - Penalty for violation of provisions of chapter by officials
- Section 44:63 - Sale or other disposal of realty; disposition of proceeds
- Section 44:63A - Sales of public land; payment of taxes
- Section 44:64 - Payment of bills incurred in excess of appropriations
- Section 44:65 - Vacation pay; advances to employees
- Section 44:66 - Advances to public employees
- Section 44:67 - Deferred compensation program for employees; authorized investments; requisites; limitations
- Section 44:67A - Employee individual retirement accounts
- Section 44:68 - Retroactive salary increases
- Section 44:69 - Municipal or district services, fees or charges; insufficient funds checks or electronic funds transfers; penalty
- Section 44:70 - Payment for municipal programs, services, and activities; federal government reimbursements and other resources
- Section 44:71 - Contracts for revenue raising activities; regulations and guidelines; negotiation
- Section 44:72 - Federal funds for reimbursable medical services; distribution
- Section 44:73 - Request for technical assistance from public-private partnership infrastructure oversight commission