§11-13O-10. Administrative rules.
The tax commission may prescribe such rules as may be
necessary to carry out the purposes of this article, including, but
not limited to, rules relating to applicability of credit, method
of claiming credit, credit recapture, documentation necessary to
claim credit and rules preventing abuse of this article by related
persons or by change in the form of doing business. All rules
promulgated under this article shall be promulgated in accordance
with article three, chapter twenty-nine-a of this code.