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



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



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



(3)  The general administration of this chapter;



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



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



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