An application for a carryforward allocation shall contain the same information as an application for a preference allocation, as applicable. The application shall also provide certifications:
(a) of the issuing authority's intent to issue private activity bonds with respect to the project(s)/program(s) during the three (3) calendar years (or in the case of qualifying pollution control equipment, six (6) calendar years) following the calendar year in which the carryforward arose; and
(b) that any carryforward elected for a project by the issuing authority in any previous calendar year will receive an absolute priority over the current project /program such that the carryforward elected with respect to any project/program shall be used in the order of the calendar year in which they arose.
001-6 Wyo. Code R. § 6-3