HRS § 238-13 — Other provisions of general excise tax law applicable


§238-13 Other provisions of general excise
tax law applicable. In respect of:
(1) The examination of books and records and of
taxpayers and other persons;
(2) Procedure and powers upon failure or refusal by a
taxpayer to make a return or a proper return; and
(3) The general administration of this chapter,
the director of taxation shall have all the rights
and powers conferred upon the director by the general excise tax law with
respect to taxes thereby or thereunder imposed; and, without restriction upon
these rights and powers, sections 237-8, 237-30, 237-34, and 237-36 to 237-41
are hereby made applicable to and with respect to the taxes and the taxpayers,
tax officers, and other persons, and the matters and things affected or covered
by this chapter, insofar as not inconsistent with this chapter, in the same
manner, as nearly as may be, as in similar cases covered by the general excise
tax law.