---
kind: "section"
citation: "24 C.F.R. § 811.101"
title: "24"
number: "811.101"
heading: "Purpose and scope."
url: "https://uscodex.org/cfr/24/811.101"
---

# §811.101. Purpose and scope.

- (a) The purpose of this part is to provide a basis for determining tax exemption of obligations issued by public housing agencies pursuant to Section 11(b) of the United States Housing Act of 1937 ([42 U.S.C. 1437i](/usc/42/1437i.md)) to refund bonds for [Section 8](/cfr/24/8.md) new construction or substantial rehabilitation projects.
- (b) This part does not apply to tax exemption pursuant to [Section 11(b)](/cfr/24/11.md?p=b) for low-income housing projects developed pursuant to 24 CFR parts [950](/cfr/24/part950.md) and [941](/cfr/24/part941.md).

## Notes

### Amendments

[61 FR 14460, Apr. 1, 1996]

### Authority

Authority: Sec. 7(d), Dept. of HUD Act (42 U.S.C. 3535(d)); secs. 3(6), 5(b), 8, 11(b) of the U.S. Housing Act of 1937 (42 U.S.C. 1437a, 1437c, 1437f, and 1437).

### Source

Source: 44 FR 12360, Mar. 6, 1979, unless otherwise noted.

### Amendments

[61 FR 14460, Apr. 1, 1996]