§ 19-3211.  Regulations.
   (1)   The Department and, where applicable, the Board of Revision of Taxes, may promulgate regulations to implement any of the abatements, credits or exemptions provided for under this Chapter. Such regulations shall be consistent with the purposes of the Act and this Chapter and may include, but need not be limited to, provisions relating to applications, required documentation and recordkeeping, enforcement and compliance.