15-31-1012. Rulemaking. (1) The department of commerce and the department of revenue shall adopt rules necessary to implement and administer this part. The rules must include procedures for:

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(a)determining production expenditures allowed under 15-31-1007 and postproduction wages allowed under 15-31-1009;

(b)administering the transfer of credits and the registration and reporting requirements of credit brokers pursuant to 15-31-1008; and

(c)reviewing taxpayer compliance with the provisions of 15-31-1004.

(2)The department of revenue and the department of commerce shall jointly adopt rules related to the content of the definitions in 15-31-1003.