A transferee of income tax credits under the Water Resource Conservation and Development Incentives Act, Arkansas Code § 26-51-1001 et seq., that seeks to qualify for the income tax credits provided in the Water Resource Conservation and Development Incentives Act shall obtain and attach to the transferee's income tax return for the years the income tax credit is claimed a certified statement from the approved applicant stating the:

1. (1) Name and address of the approved applicant and all transferees;
2. (2) Tax identification number of all persons entitled to any portion of the original income tax credit;
3. (3) Original date the income tax credit was approved;
4. (4) Amount of the income tax credit associated with the transfer of the income tax credit;
5. (5) Original amount of the income tax credit; and
6. (6) Remaining amount of the income tax credit that is available for use by the transferee.