Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the State Revenue and Taxation Code, all of the provisions of Part 1 of Division 2 of such code, as amended and in force and effect on July 1, 1956, applicable to sales taxes, are adopted and made a part of this section as though fully set forth in this section. (Ord. 891 NCS §2; Ord. 619 NCS §§2-4; Ord. 444 NCS §4; prior code §23.8(b)(1).)