Unless extended pursuant to Chapter 4, Section 4, a preference allocation from the general allocation pool shall expire and shall not assure a certified allocation unless a copy of a complete and property executed Internal Revenue Service (IRS) Form 8038 and any other form required by the Governor is received by the Governor from the issuer or the user within one hundred twenty (120) calendar days after the date appearing on the preference allocation. In any event, a preference allocation from the general allocation pool shall automatically expire on December 31st at 5:00 p.m.
001-4 Wyo. Code R. § 4-3