[§346E-13]  Administration and enforcement;rules.  (a)  The director shall administer and enforce this chapter.  Withrespect to:

(1)  The examinations of books and records, andoperators and other persons;

(2)  Procedures and powers upon failure or refusal byan operator to make a return or proper return; and

(3)  The general administration of this chapter;

the director shall have all rights, powers, andduties conferred by chapters 231 and 237 with respect to powers and duties orwith respect to taxes imposed under chapter 237.  Without restriction uponthese rights and powers, section 237-8 and sections 237-36 to 237-41 are madeapplicable to and with respect to taxes, operators, department officers, andother persons, and the matters and things affected or covered by this chapter,insofar as these sections are not inconsistent with this chapter, in the samemanner, as nearly as may be, as in similar cases covered by chapter 237.

(b)  The director may adopt rules under chapter91 to carry out this chapter.

(c)  The department may contract with thedepartment of taxation for assistance in implementing and administering thischapter. [L 1993, c 315, pt of §1; ree L 1994, c 230, pt of §1]