001-1 Wyo. Code R. § 1-5
(a) AAct" means the Tax Reform Act of 1986 (26 U.S.C. ' 146).
(b) ACarryforward" means a specified allocation of the state ceiling issued in accordance with Chapter 6 in one calendar year, which allocation shall not exceed the amount remaining in the general allocation pool on December 31st, after deducting all other carryforward allocations in the same calendar year.
(c) "Certified allocation" means an allocation of the state ceiling to private activity bonds within the state, which authorizes such bonds to be treated as tax-exempt.
(d) "General allocation pool" means the portion of the state ceiling available to issuers of bonds regardless of whether such issuers are at the state or local level.
(e) "Governor" means the Governor of the State of Wyoming.
(f) "Issuing Authority@ means any entity which has the authority to issue bonds or other obligations the interest on which is exempt from federal income taxation pursuant to section 103 {a) of the Act.
(g) AOfficial intent@ means a resolution adopted by the governing body of the Issuing Authority or its delegatee in accordance with applicable federal tax regulations, which initially approves the issuance of its bonds for the project/program in question.
(h) "Preference allocation" means an allocation of the general allocation pool issued by the Governor before any bond issuance, based upon the complete filing of information required by Chapter 3. This allocation assures receipt of a certified allocation following bond issuance, if all required forms, including a complete and properly executed Internal Revenue Service (IRS) Form 8038, are submitted to the Governor in a timely manner, as required by Chapter 5.
(i) @Private activity bonds@ has the same meaning assigned that term in 26 U.S.C. ' 141(a).
001-1 Wyo. Code R. § 1-5