Except as otherwise provided in this subchapter, and except insofar as they are inconsistent with the provisions of Cal. Rev. & Tax. Code Division 2, Part 1.5, all of the provisions of Cal. Rev. & Tax. Code Division 2, Part 1 are adopted and made a part of this subchapter as though fully set out in this subchapter.
('83 Code, § 3.24.070) Penalty, see § 35.999