Section 79-D:14 - RulemakingI. 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.Amended by 2017 , 156: 38, eff. 7/1/2017. 2002, 86 : 1 , eff. July 2, 2002. 2017, 156 : 38 , eff. July 1, 2017.