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: (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 .
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