At the time an agency files the final rule with the secretary of state, the agency shall issue a concise, explanatory statement, in a form prescribed by the secretary of state, which contains:
(1) The agency’s reasons for creation of the rule, including the agency’s reasons for not accepting arguments made in testimony and comments;
(2) Subject to § 42-35-6.1, the reasons for any change between the text of the proposed rule contained in the notice of proposed rulemaking and the text of the final rule; and
(3) Any regulatory analysis prepared under § 42-35-2.9.