(a) A certified investor must prepare and execute a premium tax credit allocation claim on a form provided by the comptroller.
(b) The certified capital company must have filed the claim with the comptroller on the date on which the comptroller accepted premium tax credit allocation claims on behalf of certified investors with respect to Program One or Program Two, as applicable, under the comptroller’s rules.

(c) The premium tax credit allocation claim form must include an affidavit of the certified investor under which the certified investor becomes legally bound and irrevocably committed to make an investment of certified capital in a certified capital company in the amount allocated even if the amount allocated is less than the amount of the claim, subject only to the receipt of an allocation under § 228.255.
(d) A certified investor may not claim a premium tax credit under § 228.251 for an investment that has not been funded, without regard to whether the certified investor has committed to fund the investment.