(a) The Oil and Gas Commission shall have authority to make reasonable rules and regulations and exercise such powers as are granted to it by the Conservation Act, §§ 15-71-101 -- 15-71-112, 15-72-101 -- 15-72-110, 15-72-205, 15-72-212, 15-72-216, 15-72-301 -- 15-72-324, and 15-72-401 -- 15-72-407, as may be necessary in the administration of this subchapter.
(b) The Director of the Department of Finance and Administration shall have authority to make reasonable rules and regulations for the collection of the taxes and allowance of credit as provided in this subchapter.
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