Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the California Revenue and Taxation Code of the state of California, all of the provisions of Part 1 of Division 2 of said code, as amended and in force applicable to use taxes, are hereby adopted and made a part of this section as though fully set forth herein. (Ord. 250, eff. 12/6/61; Ord. 233, eff. 12/3/58; Prior code § 14103(b)(1))