Wherever, and to the extent that, in Cal. Revenue and Taxation Code Division 2, Part 1, the state is named or referred to as the taxing agency, the town shall be substituted therefor. Nothing in this section shall be deemed to require the substitution of the name of the town for the word “state” when that word is used as part of the title of the State Controller, the State Treasurer, the state’s Board of Control, the state’s Board of Equalization, or the name of the State Treasury or of the Constitution of the state; nor shall the name of the town be substituted for that of the state in any section when the result of that substitution would require action to be taken by or against the town or any agency thereof, rather than by or against the state’s Board of Equalization, in performing the functions incident to the administration or operation of this chapter; and neither shall the substitution be deemed to have been made in those sections, including, but not necessarily limited to sections referring to the exterior boundaries of the state, where the result of the substitution would be to provide an exemption from this tax with respect to certain storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while the storage, use or other consumption remains subject to tax by the state under the provisions of Cal. Revenue and Taxation Code Division 2, Part 1, or to impose this tax with respect to certain storage, use or other consumption of tangible personal property which would not be subject to tax by the state under the provisions of that code; and, in addition, the name of the town shall not be substituted for that of the state in Cal. Revenue and Taxation Code §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 and 6828, as adopted, and the name of the town shall not be substituted for the word “state” in the phrase “retailer engaged in business in this state” in Cal. Revenue and Taxation Code § 6203, nor in the definition of that phrase in § 6203.
(Prior Code, § 3.08.120)