(a) The Tax Assessor shall promulgate, amend, or repeal such rules and regulations and prescribe such forms as he shall deem necessary to effectuate the purposes of this subchapter, subject to the approval of the Governor.
(b) The pertinent provisions of chapter 77 of Title 14 of this code shall apply to every application, statement, and document and to all information presented to the Governor or to the Tax Assessor in any application for exemption under the provisions of this subchapter.