3.52.080 USE TAX—APPLICABILITY OF STATE CODE.

Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the said Revenue and Taxation Code, all of the provisions of Part 1 of Division 2 of said code, as amended and in force and effect on January 1, 1961, applicable to use taxes are adopted and made a part of this section as though fully set forth herein.