[§237D-16]  Administration and enforcement;rules.  (a)  The director of taxation shall administer and enforce thischapter.  In respect of:

(1)  The examinations of books and records and oftaxpayers and other persons,

(2)  Procedure and powers upon failure or refusal by ataxpayer to make a return or proper return, and

(3)  The general administration of this chapter,

the director of taxation shall have all rights andpowers conferred by chapter 237 with respect to taxes thereby or thereunderimposed; and, without restriction upon these rights and powers, sections 237-8and 237-36 to 237-41 are made applicable to and with respect to the taxes,taxpayers, tax officers, and other persons, and the matters and things affectedor covered by this chapter, insofar as not inconsistent with this chapter, inthe same manner, as nearly as may be, as in similar cases covered by chapter237.

(b)  The director may adopt, amend, or repealrules under chapter 91 to carry out this chapter. [L 1986, c 340, pt of §1]