Except as otherwise provided in this Article 14 and except insofar as they are inconsistent with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the California Revenue and Taxation Code, all of the provisions of Part 1 (commencing with Section 6001) of Division 2 of the California Revenue and Taxation Code are hereby adopted and made a part of this Article 14 as though fully set forth herein.
(Added by Ord. 267-89, App. 7/27/89; amended by Proposition L, 11/8/2022, Eff. 11/8/2022, Oper. 4/1/2023)