15-31-1012. Rulemaking.
97 words·~1 min read·
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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 .