[§251-15]  Administration and enforcement;
rules.  (a)  The director shall administer and enforce this chapter in
respect of:



(1)  The examination of books and records and of
lessors, tour vehicle operators, and other persons;



(2)  Procedure and powers upon failure or refusal by a
person to make a return or proper return; and



(3)  The general administration of this chapter.



All of the provisions of chapter 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
department, and provisions for the assessment, levy, and collection of taxes,
shall be applicable to the surcharge taxes imposed by this chapter, and to the
assessment, levy, and collection thereof.



(b)  The director may adopt, amend, or repeal
rules under chapter 91 to carry out this chapter. [L 1991, c 263, pt of §1]