I. The commissioner of the department of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to:
(a) The application procedures under N.H. Rev. Stat. § 79-D:4.

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(b) The payment and collection procedures under N.H. Rev. Stat. § 79-D:9.
II. The commissioner of the department of natural and cultural resources shall adopt such rules as may be applicable under the authority of N.H. Rev. Stat. § 227-C:5.