Section 32223 Of Article 1. Imposition Of The Surtax From California Revenue And Taxation Code >> Division 2. >> Part 14. >> Chapter 5.5. >> Article 1.

. 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.