Except as otherwise provided in this chapter and except insofar as they are inconsistent with the provisions of Cal. Rev. & Tax Code, Part 1.6 of Division 2, all of the provisions of Cal. Rev. & Tax. Code, Part 1 (commencing with § 6001) of Division 2 are hereby adopted and made a part of this chapter as though fully set forth herein.
(Ord. 682 C.S., passed 3-4-98)