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

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

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

(3)  The general administration of this chapter.

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

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