(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 section 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.