§244D-13  Other provisions applicable. All of the provisions of chapters 235 and 237 not inconsistent with thischapter and which may appropriately be applied to the taxes, persons,circumstances, and situations involved in this chapter, including (withoutprejudice to the generality of the foregoing) provisions as to penalties andinterest, and provisions granting administrative powers to the director oftaxation, and provisions for the assessment, levy, and collection of taxes,shall be applicable to the taxes imposed by this chapter, and to theassessment, levy, and collection thereof, except that returns, returninformation, or reports under this chapter and relating only to this chaptermay be made known to the liquor commission by the department of taxation, ifnot in conflict with section 231-18. [L Sp 1984 1st, c 1, pt of §2; am L 1986,c 344, §9]