RSA 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 natural and cultural resources shall adopt such rules as may be applicable under the authority of RSA 227-C:5.