### Question
Can you define what rural State means?


### Answer
**Rural State** is defined as the following in *26 U.S.C. § 142*:

> any State which has—


(i) a population of less than 4,500,000 according to the 2000 census,


(ii) a population density of less than 150 people per square mile according to the 2000 census, and


(iii) increased in population by less than half the rate of the national increase between the 1990 and 2000 censuses

#### Citation:
  - *26 U.S.C. § 142*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IV-TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS > Subpart A-Private Activity Bonds**

