### Question
What is the definition of applicable elected representative?


### Answer
The definition of **applicable elected representative** is as follows in *26 U.S.C. § 147*:

> with respect to any governmental unit—


(I) an elected legislative body of such unit, or


(II) the chief elected executive officer, the chief elected State legal officer of the executive branch, or any other elected official of such unit designated for purposes of this paragraph by such chief elected executive officer or by State law

#### Citation:
  - *26 U.S.C. § 147*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IV-TAX EXEMPTION REQUIRE- > Subpart A-Private Activity Bonds**

