Section 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.Added by Laws 2019, Ch. 352,Sec. 12, eff. 7/1/2019.