Section makes applicable to this chapter all the provisions of the state tax laws. 44 H. 584, 595, 358 P.2d 539.

Economy in administration is a proper factor for consideration in assessment of taxes. 56 H. 321, 536 P.2d 91.

Construe excise tax law in relation to income tax law. 56 H. 644, 547 P.2d 1343.