# Obligations of States and Political Subdivisions
> **IRS** · Final regulations. · Published 2002-09-23 · Effective 2002-11-22 · 67 FR 59756
## Document
- **Document number:** 02-24137
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 59756
- **CFR reference:** 26 CFR 1
- **Publication date:** 2002-09-23
- **Effective date:** 2002-11-22
- **Treasury docket:** TD 9016
## Abstract

This document contains final regulations on the definition of private activity bonds applicable to tax-exempt bonds issued by state and local governments for output facilities. These regulations affect issuers of tax-exempt bonds and provide needed guidance for applying the private activity bond restrictions to output facilities.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/09/23/02-24137/obligations-of-states-and-political-subdivisions)
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