The administration of the sales and use tax imposed by this article, the making of returns for the ascertainment and assessment, the provisions for tax claims and remedies, the laws governing consummation of sales, penalties and collection, and for the disposition and distribution of the taxes so imposed and collected shall be as provided by Neb. RS 77-27,142 to 77-27,148, as amended, and Neb. RS 77-2701 to 77-27,135, as amended.