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Am <br />I The director <br />of health <br />may <br />adopt rules under chapter <br />91 as <br />2 necessary to <br />implement <br />the <br />certification requirements <br />under this <br />3 section. <br />4 (f) The director of taxation: <br />5 (1) Shall prepare any forms that may be necessary to claim <br />6 a tax credit under this section; <br />7 (2) May require the taxpayer to furnish reasonable <br />8 information to ascertain the validity of the claim for <br />9 the tax credit made under this section; and <br />10 (3) May adopt rules under chapter 91 necessary to <br />11 effectuate the purposes of this section. <br />12 (a) If the tax credit under this section exceeds the <br />13 tax-oaver's income tax liability, the excess of the credit over <br />14 liability may be used as a credit against the taxpayer's income <br />15 tax liability in subsequent years until exhausted. All claims <br />16 for the tax credit under this section, including amended claims,_ <br />17 shall be filed on or before the end of the twelfth month <br />18 following the close of the taxable year for which the credit may <br />19 be claimed. Failure to comply with the foregoing provision <br />20 shall constitute a waiver of the right to claim the credit. <br />21 (h) As used in this section: <br />