§ 1372.003.
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TX Code › Code gv › Chapter 1372 › Section 1372.003
This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.
Text
Sec. 1372.003. "CLOSING" IN CONNECTION WITH MORTGAGE CREDIT CERTIFICATES. The closing of mortgage credit certificates occurs on the date on which an issuer elects not to issue qualified mortgage bonds and to establish a mortgage credit certificate program under Section 25, Internal Revenue Code (26 U.S.C. Section 25).
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