Except as otherwise provided in this chapter, and except insofar as they are inconsistent with the provisions of Part 1.6 of Division 2 of the California Revenue and Taxation Code, all of the provisions of Part 1 (commencing with § 6001) of Division 2 of the California Revenue and Taxation Code are hereby adopted and made a part of this chapter as though fully set forth herein.
(Ord. 1030, passed 4-1-2014; Am. Ord. 1050, passed 6-5-2018)