Except as otherwise provided in this article, and except insofar as they are inconsistent with the provisions of Cal. Rev. and Tax. Code Part 1.5 of Division 2, all of the provisions of Cal. Rev. and Tax. Code Part 1 of Division 2 are hereby adopted and made a part of this article as though fully set forth in this article.
('66 Code, § 3-5.209) (Ord. 232-C-S, passed 11-8-73)