Internal Revenue Code (IRC): Primary source of federal tax law in the United States that governs federal taxation, tax procedures, and tax-related obligations
Treasury Regulations: Detailed rules and interpretations issued by the U.S. Department of Treasury to implement the Internal Revenue Code
State Tax Codes: State-specific tax laws and regulations that govern taxation at the state level and may impact tax funding arrangements
Securities Act of 1933: Federal law governing the initial offering and sale of securities, which may be relevant if the tax funding agreement involves securitization
Securities Exchange Act of 1934: Federal law regulating secondary trading of securities and establishing the SEC, relevant for ongoing compliance
Government Code: Regulations governing the use and administration of public funds in tax funding arrangements
Tax Increment Financing (TIF) Laws: Specific regulations governing the use of future tax revenue increases to fund current improvements
Administrative Procedure Act: Federal law governing how administrative agencies propose and establish regulations, including tax-related procedures
State Contract Laws: State-specific laws governing contract formation, enforcement, and interpretation
Uniform Commercial Code (UCC): Standardized set of laws governing commercial transactions, which may apply to certain aspects of tax funding agreements
Dodd-Frank Act: Comprehensive financial reform legislation that may apply if the tax funding agreement involves financial institutions
Anti-fraud Provisions: Legal requirements designed to prevent fraudulent practices in financial arrangements and tax-related agreements
