Wherever, and to the extent that, in the California Revenue and Taxation Code, Division 2, Part 1 (commencing with Cal. Rev. and Tax. Code § 6001) is named or referred to as the taxing agency, Sierra County shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the name of Sierra County for the word “state” when that word is used as part of the title of the State Controller, State Treasurer, the State Board of Control, the State Board of Equalization, or the name of the State Treasury, or of the Constitution of the State of California; nor shall the name of the county 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 county or any agency thereof, rather than by or against the State 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 of California, where the result of the substitution would be to provide an exemption from this tax with respect to certain gross receipts which would not otherwise be exempt from this tax while those gross receipts remain subject to tax by the state under the provisions of Part 1 of Division 2 of the California Revenue and Taxation Code; nor to impose this tax with respect to certain gross receipts which would not be subject to tax by the state under the said provisions of that Code; and, in addition, the name of the county shall not be substituted for that of the state in Sections 6701, 6702, except in the last sentence thereof, 6711, 6715, 6737, 6797 and 6828 of the California Revenue and Taxation Code as adopted. (Ord. 250, eff. 12/6/61; Ord. 233, eff. 12/3/58; Prior code § 14102(b)(2))