221.04  Administration of tax.--

(1)  To the extent that they are not manifestly incompatible with the provisions of this chapter, the same powers, duties, and privileges imposed by chapters 213 and 220 respecting the remission of tax, including the making of estimated tax payments; the making of returns; the imposition of penalties and interest; the keeping of books, records, and accounts; rulemaking; and compliance with the rules of the Department of Revenue in the administration of chapters 213 and 220 shall apply to the assessment, collection, and payment of the emergency excise tax and the credit provided for in this chapter.

(2)  For tax years ending on or after September 1, 1986, the provisions of ss. 220.32, 220.33, and 220.34 shall apply to the combined payments and tax liabilities under this chapter and chapter 220, if the taxpayer files his or her estimated, tentative, and final tax returns for the taxes imposed pursuant to said chapters on combined corporate tax/emergency excise tax return and declaration forms prescribed by the department.