(1) The examinations 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 proper return; and(3) The general administration of this chapter, the director of taxation shall have all rights and powers conferred by chapter 237 with respect to taxes thereby or thereunder imposed; and, without restriction upon these rights and powers, sections 237-8 and 237-36 to 237-41.5 are made applicable to and with respect to the taxes, 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 chapter 237.(b) The director may adopt, amend, or repeal rules under chapter 91 to carry out this chapter.
