[§235D-4]  Forms; rules.  The director of taxation shall prepare forms as may be necessary to claim a tax credit under this chapter.  The director of taxation may also require the taxpayer to furnish information to ascertain the validity of a claim for a tax credit made under this chapter and may adopt rules necessary to effectuate the purposes of this chapter pursuant to chapter 91. [L 1999, c 306, pt of §1]