Section 79-D:14 Rulemaking.
   I. The commissioner of the department of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to:
      (a) The application procedures under RSA 79-D:4.
      (b) The payment and collection procedures under RSA 79-D:9.
   II. The commissioner of the department of cultural resources shall adopt such rules as may be applicable under the authority of RSA 227-C:5.
Source. 2002, 86:1, eff. July 2, 2002.