§238-13  Other provisions of general excisetax law applicable.  In respect of (1) the examination of books and recordsand of taxpayers and other persons, (2) procedure and powers upon failure orrefusal by a taxpayer to make a return or a proper return, and (3) the generaladministration of this chapter, the director of taxation shall have all therights and powers conferred upon the director by the general excise tax lawwith respect to taxes thereby or thereunder imposed; and, without restrictionupon these rights and powers, sections 237-8, 237-30, 237-34, and 237-36 to237-41 are hereby made applicable to and with respect to the taxes and thetaxpayers, 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 thegeneral 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]