Except as otherwise provided in this subchapter and except insofar as they are inconsistent with the provisions of Part 1.6 of Division 2 of the Cal. Revenue and Taxation Code, all of the provisions of Part 1 (commencing with § 6001) of Division 2 of the Cal. Revenue and Taxation Code are hereby adopted and made a part of this subchapter as though fully set forth herein.
(Ord. 808-C.S., passed 12-16-14; Am. Ord. 912-C.S., passed 12-15-20)