### Question
How does TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS define applicable elected representative?


### Answer
Under *26 U.S.C. § 147*, **applicable elected representative** is defined as:

> 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 REQUIREMENTS FOR STATE AND LOCAL BONDS > Subpart A-Private Activity Bonds**

