Except as provided in this chapter and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, as amended and in force and effect on January 1, 1957, applicable to use taxes are adopted and made a part of this chapter as though fully set forth herein. (Ord. 72 §5(b)(1), 1956).