Article 5. Other Provisions Applicable of California Revenue And Taxation Code >> Division 2. >> Part 13. >> Chapter 3.5. >> Article 5.
Articles 2 (commencing with Section 30201), 3 (commencing
with Section 30221), and 4 (commencing with Section 30241) of Chapter
4 and Sections 30185, 30362, and 30366 do not apply to amounts due
or paid with respect to purchases made of stamps or meter register
settings. The remedies of the state provided in Chapter 5 (commencing
with Section 30301) and the provisions of Chapter 6 (commencing with
Section 30361), except for Sections 30362 and 30366, apply to
amounts due or paid with respect to purchases made of stamps or meter
register settings.