KRS 154.20-260: Claim of credit on tax return -- Confidentiality.

(1) To receive the credit provided by KRS 154.20 -258, an investor shall claim the

credit on the investor's annual state tax returns in the manner prescribed by the

Department of Revenue.

(2) The contents of an investor's filings under subsection (1) of this se ction shall be

treated by the authority and by the Department of Revenue as confidential and shall

not be considered public records under the Kentucky Open Records Act, KRS

61.870 to 61.884.