001-6 Wyo. Code R. § 6-4
The application for carryforward shall include an opinion from bond counsel that the project qualifies for carryforward under the Act and any U.S. Secretary of the Treasury rules or regulations. For purposes of this requirement, Abond counsel @ means an attorney or a firm of attorneys listed in the most recently available "Directory of Municipal Bond Dealers of the United States,@ published by the Bond Buyer and commonly known as the ARed Book@, in the section listing municipal bond attorneys of the United States, or the successor publication thereto. The letter from bond counsel shall be signed by the attorney authoring the letter and shall explain the specific basis for bond counsel's opinion that the bonds qualify for an allocation of the state ceiling. If applicable, the letter shall also set forth and explain all calculations for funding the portion of the project that qualifies for an allocation, if the entire project does not qualify. Finally, where applicable, the application shall include a detailed accounting and explanation of how past carryforward allocations have been, or are currently used, including a certification that the applicant has complied with 26 U.S.C. ' 146(f)(3) & (5), as amended.
001-6 Wyo. Code R. § 6-4