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Except as otherwise provided in this chapter and except insofar as they are inconsistent with the pro-visions of Cal. Rev & Tax. Code Part 1.5 of Division 2, all of the provisions of Cal. Rev. & Tax. Code Part 1 of Division 2 are hereby adopted and made a part of this chapter as though fully set forth herein.
('86 Code, § 3.08.090) (Ord. 3595, passed - - )