[§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]
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