§245-11  Chapter 235 and chapter 237applicable.  All of the provisions of chapter 235 and chapter 237 notinconsistent with this chapter and which may appropriately be applied to thetaxes, persons, circumstances, and situations involved in this chapter,including (without prejudice to the generality of the foregoing) provisions asto penalties and interest, and provisions granting administrative powers to thedepartment of taxation, and provisions for the assessment, levy, and collectionof taxes, shall be applicable to the taxes imposed by this chapter, and to theassessment, levy, and collection thereof. [L 1939, c 220, §12; RL 1945, §5761;RL 1955, §125-11; am L Sp 1959 2d, c 1, §16; HRS §245-11]