RFSB Definition

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RFSB is Rehabilitation Fund for Small Businesses.

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DESIGNATED is something selected or named for a duty, e.g., designated receipts.

AMT BOND is a municipal bond issue used to fund qualified private activity projects such as pollution control facilities or student loans. AMT bonds are taxed as public-purpose municipals, except when an entity pays the alternative minimum tax, in which case the bond is taxed at the full AMT rate.

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