(a) When gubernatorial approval is required by the provisions of the Internal Revenue Code, 26 U.S.C. § 1 et seq., as amended, or any other federal or state law, the Governor may approve the issuance of bonds by the Arkansas Natural Resources Commission upon receipt of written request for approval from the commission.
(b) The written request shall state that the commission has conducted a public hearing pursuant to appropriate public notice concerning the purposes for which the bonds are to be issued.
(c) The written request shall also summarize the comments made and questions posed at the public hearing.