Except as otherwise provided in this article and except insofar as they are inconsistent with the provisions of California Revenue and Taxation Code Part 1.5 of Division 2, §§ 7200 through 7226, all of the provisions of California Revenue and Taxation Code Part 1 of Division 2 are hereby adopted and made a part of this article as though fully set forth herein.
(`61 Code, § 21.10) (Ord. 456, passed 9-28-1965)