§238-13  Other provisions of general excise
tax law applicable.  In respect of (1) the examination of books and records
and of taxpayers and other persons, (2) procedure and powers upon failure or
refusal by a taxpayer to make a return or a proper return, and (3) the general
administration of this chapter, the director of taxation shall have all the
rights and powers conferred upon the director by the general excise tax law
with respect to taxes thereby or thereunder imposed; and, without restriction
upon these rights and powers, sections 237-8, 237-30, 237-34, and 237-36 to
237-41 are hereby made applicable to and with respect to the taxes and the
taxpayers, tax officers, and other persons, and the matters and things affected
or covered by this chapter, insofar as not inconsistent with this chapter, in
the same manner, as nearly as may be, as in similar cases covered by the
general excise tax law. [L 1965, c 155, pt of §2; Supp, §119-13; HRS §238-13;
gen ch 1985; am L 2000, c 34, §2]