All the provisions of this part relating to excise taxes, with the exception of those contained in Chapter 10 (commencing with Section 32501), are applicable also to the taxes imposed by this article, to the extent that those provisions are not inconsistent with this article.
(Added by Stats. 1991, Ch. 86, Sec. 1. Effective June 30, 1991.)
Last modified: October 25, 2018