(1) Any issuer that wishes to elect to carryforward an allocation of state volume limitation under s. 146(f) of the Code must first request and obtain a carryforward confirmation from the division.
(2) The division shall, when requested, issue a carryforward confirmation for those confirmations issued pursuant to this part for those projects that qualify for a carryforward pursuant to s. 146(f) of the Code, provided that such request includes an opinion of bond counsel that such allocation of state volume limitation will be used for a carryforward purpose pursuant to s. 146(f)(5) of the Code and is received by the division at least 3 business days before the expiration of such confirmation.
(3) A request for a carryforward confirmation must be made by filing with the division a notice of intent to issue meeting all requirements of this section and s. 159.8051(2). Such request must include an opinion of bond counsel that such allocation of state volume limitation will be used for a carryforward purpose pursuant to s. 146(f)(5) of the Code. All such requests must be timely filed with the division in accordance with s. 159.814 by or on behalf of the issuer requesting to carryforward an allocation of state volume limitation. 
