1. (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:

   1. (a) determining production expenditures allowed under 15-31-1007 and postproduction wages allowed under 15-31-1009;
   2. (b) administering the transfer of credits and the registration and reporting requirements of credit brokers pursuant to 15-31-1008; and
   3. (c) reviewing taxpayer compliance with the provisions of 15-31-1004.
2. (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.

History: En. Sec. 12, Ch. 352, L. 2019.