The following transcript items are to be submitted for all nonprofit corporation bonds:
  (1) index of all documents comprising the bond transaction, with appropriate notation of those documents submitted to the attorney general;
  (2) certification with respect to all bond proceedings held in compliance with Texas Civil Statutes, Article 6252-17, if applicable;
  (3) certification that due notice of meetings has been given to the directors of the issuer, in accordance with the bylaws;
  (4) transcripts for refunding of bonds which should contain additional items. Even though a current refunding under federal tax law allows redemption of the bonds within 90 days from the closing, for state law purposes the delay of redemption of the refunded bonds until after closing would be treated as an advance refunding and must comply with applicable requirements, including:
    (A) escrow agreement or other document governing disposition and investment of bond proceeds pending redemption of the refunded bonds;
    (B) verification of the sufficiency of the escrow, if applicable;
    (C) copy of refunded bond resolution(s) or indenture(s); and
    (D) authorization and instruction to call bonds for redemption;
  (5) all other certificates or documents requested by the attorney general or otherwise relevant to the attorney general's approval of the financing.

Source Note: The provisions of this §53.184 adopted to be effective November 14, 1990, 15 TexReg 6289.