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<br />Fonn 8038-GC
<br />
<br />Infonnation Return for Small Tax-E'''~mpt
<br />G rnmental Bond Issues, Leases, and In :Iment Sales
<br />) Under Internal Revenue Code section 149(e) ) For calandar year ending 19 _
<br />
<br />OMB No. 1545-0no
<br />
<br />Use Form 8038-G If the Issue rice of the Issue Is $100 000 or more,
<br />Re ortin Check box if Amended Return > 0
<br />Issuer's name 2 Issuer's employer Identification number
<br />City of Paris 75-6000635
<br />3 Number and stres! (or P,O. box W maills no! delivered to street address) Roomlsu~e
<br />135 First Street S.E.
<br />4 City, town, or poet ofltce, _, and ZIP code
<br />Paris, TX 75460-0000
<br />Oeser! 'on of ObI ions
<br />
<br />(Rev, May 1995)
<br />
<br />
<br />
<br />5 Issue price of small tax-exempt governmental obligations reported on this form, . . . . . ,
<br />6 Check the box thst most nearly spproxlmates the weighted average maturity of the obllgstlon(s):
<br />a D Less than 5 years
<br />b 181 From 5to 10 years
<br />c D More than 10 years
<br />7 Check the box that most nearly spproxlmates the weighted average Interest rate on the
<br />obllgatlon(s):
<br />a D Less than 5%
<br />b 181 From 5% to 10% ..
<br />c D More than 10%
<br />8 Total Issue price of the obllgatlon(s) reported on line 5 thst Is/sre:
<br />
<br />a Obllgation(s) Issued In the form of a lease or Installment sale. .
<br />
<br />b
<br />
<br />Obllgatlon(s) designated by the Issuer under section 265(b)(3)(B)(I)(III) .
<br />
<br />c
<br />
<br />Obllgalion(s) Issued to refund prior Issues. . . . . , , ,
<br />
<br />d
<br />
<br />Loans made from the proceeds of another tax-exempt obligation .
<br />
<br />
<br />$78,429.00
<br />
<br />Sa
<br />
<br />$78,429.00
<br />
<br />8b
<br />
<br />8c
<br />
<br />8d
<br />
<br />9
<br />
<br />Check box W Issuer has etecled to pay a penalty In lieu of srb~rage rebate. . . . . . . . , , . , , , . . . , . ,D
<br />
<br />Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best
<br />of my kn edge snd betlef, they are true, correct, and plete.
<br />
<br />Please
<br />Sign
<br />Here
<br />
<br />>
<br />
<br />
<br />Issuer's authorized representative
<br />
<br />Ma
<br />Date
<br />
<br />12. 1997
<br />
<br />Paperwork Reduction Act Notice
<br />
<br />Ws ask for the Information on this form to
<br />carry out the Intemal Revenue lews of the
<br />Un~ed States. You are required to give us the
<br />Information. Wa need ~ to ensure that you are
<br />complying with these laws,
<br />Tha time needed to complete snd file this
<br />form varies depending on Individual
<br />circumstances. The estimated average time
<br />Is:
<br />Leamlng about the
<br />law or the form . .
<br />Preparing the form .
<br />Copying, enembllng, end
<br />sending the form to the IRS .. 16 min.
<br />If you have commants concsmIng the
<br />accuracy of these time eallmates or
<br />suggeationa for making this form simpler, we
<br />would bs happy to hear from you, You can
<br />write to the Internal Revenue Service,
<br />Attention: Tax Forms Committee, PC:FP,
<br />Washington, DC 20224. DO NOT send the
<br />form 10 Ihla addr.... Instead, see Where 10
<br />File on page 2,
<br />
<br />1 hr" 46 min.
<br />2 hr" 50 min.
<br />
<br />General Instructions
<br />
<br />Section references are to the Intemal
<br />Revenue Code unless otherwise noted.
<br />
<br />Purpose of Form
<br />Form 8038-GC Js Used by Issuers of
<br />tax-exempt govemmental obligations to
<br />provide the IRS with the Information required
<br />by section 149(e) and 10 monitorlhe
<br />requirements of sections 141 through 150.
<br />
<br />Who Must File
<br />Issuers of tax-exempt governmental
<br />obIlgs_s with Issue priess of less than
<br />$100,000 must fila Form 8038-GC.
<br />Issuers of a tax-exempl govemmentsl
<br />obligation with an Issue price of $100,000 or
<br />more must file Fonn 8038.0, InfOl'Rllllon
<br />Return for Tax-Exempt Govemmental
<br />Obligations.
<br />Filing a separate retum.-Issuers have the
<br />option to file s separate From 8038-GC for
<br />any tax-exempt governmental obligation with
<br />
<br />>
<br />
<br />
<br />w. E. Anderson
<br />Director of Finance
<br />or print name and title
<br />
<br />an Issue price of less than $100,000. Each
<br />such separate reIIlrn should specify the
<br />calendar year in which the Issue was Issued.
<br />
<br />An Issuer of a tax-exempt bond used to
<br />finance construction expenditures must file a
<br />separate Form 8OJ8..GC for each issue to
<br />give notice 10 the IRS that an election was
<br />made to pay a penalty In lieu of arbttrage
<br />rabate (see line 9InatNctlons).
<br />Filing a consolidated retum.-For all
<br />lax-exempt govemmsntsl obligations with
<br />Issue prices pf less than $100,000 thatare
<br />not reported on a separate Form 8038-GC,
<br />an Issuer must file a consolidated Informatlon
<br />return Including all such Issues Issued within
<br />the calendar year.
<br />
<br />Thus, an Issuer may file a separate Form
<br />8038-GC for each of a numbsr of small
<br />Issues and raport tha remainder of small
<br />Issues Issued during the calendar year on
<br />one consolidated Form 8038-GC. However. a
<br />separale Form 8038-GC must bs filed to give
<br />the IRS notice of the election to pay a penalty
<br />in lieu of arbitrage rebate.
<br />
<br />Form 8038-GC (Rev. 5-95)
<br />
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