The Department of Revenue shall establish such rules, regulations, schedules or other procedures as may be necessary for the submission and establishment of proof of the eligibility of persons for the special tax provisions or other matters relating to the provisions of this act. Such procedures may include, but not be limited to, the submission of requisite information and certifications upon forms provided by the department, including such special tax return or report forms as may be necessary.
72 P.S. § 7336.2