Whenever, and to the extent that, in Part 1 of Division 2 of the Revenue and Taxation Code, the state is named or referred to as the taxing agency, the name of this city shall be substituted therefor. Nothing in this subsection shall be deemed to require the substitution of the name of this city for the word "state" when that word is used as part of the title of the State Controller, the State Treasurer, the Sate Board of Control, the State Board of Equalization or the name of the State Treasury, or of the Constitution of the state; nor shall the name of the city 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 city 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 referred to the exterior boundaries of the state, where the result of the substitution would be to provide an exemption from this tax with respect to certain storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such storage, use or other consumption remains subject to tax by the state under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, or to impose this tax with respect to certain storage, use or other consumption of tangible personal property which would not be subject to tax by the state under the provisions of that code; and in addition, the name of the city shall not be substituted for that of the state in Sections 6701, 6702 (except in the last sentence hereof), 6711, 6715, 6737, 6797 and 6828 of the Revenue and Taxation Code, as adopted, and the name of the city shall not be substituted for the word "state" in the phrase "retailer engaged in business in this state" in Section 6203 nor in the definition of that phrase in Section 6203. (Ord. 891 NCS §3; Ord. 619 NCS §§5, 6; Ord. 444 NCS §5; prior code §23.9(b)(2).)