(a) An issuer may sell and deliver refunding bonds that have been registered with the comptroller so as to permit the issuer, in a timely manner determined by the issuer, to use proceeds from the sale to make all or any part of a deposit under this chapter.
(b) An issuer that has complied with this chapter may issue, register, sell, or deliver a refunding bond in lieu of the obligation to be refunded regardless of whether:
(1) the holder of the obligation to be refunded has surrendered or presented the obligation for payment and cancellation; or
(2) the obligation to be refunded has been canceled.

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Terms Used In Texas Government Code 1207.026

  • Comptroller: means the state comptroller of public accounts. See Texas Government Code 312.011
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.