§244D-13  Other provisions applicable. 
All of the provisions of chapters 235 and 237 not inconsistent with this
chapter and which may appropriately be applied to the taxes, persons,
circumstances, and situations involved in this chapter, including (without
prejudice to the generality of the foregoing) provisions as to penalties and
interest, and provisions granting administrative powers to the director of
taxation, and provisions for the assessment, levy, and collection of taxes,
shall be applicable to the taxes imposed by this chapter, and to the
assessment, levy, and collection thereof, except that returns, return
information, or reports under this chapter and relating only to this chapter
may be made known to the liquor commission by the department of taxation, if
not in conflict with section 231-18. [L Sp 1984 1st, c 1, pt of §2; am L 1986,
c 344, §9]