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Except as otherwise provided in this Subchapter and except insofar as they are inconsistent with the provisions of Part 1.6 of Div. 2 of the Cal. Rev. and Tax. Code, all of the provisions of Part 1 (commencing with § 6001) of Div. 2 of the Cal. Rev. and Tax. Code are hereby adopted and made a part of this Subchapter as though fully set forth herein.
(Ord. No. 2018-017 § 1 (part))