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<br />of Part 1 of Division 2 of the Revenue and Taxation <br />Code are hereby adopted and made a part of this <br />article as though fully set forth herein. <br />"(b) In adopting the provisions of Part 1 of <br />Division 2 of the Revenue and Taxation Code, <br />wherever the state of california is named or re- <br />ferred to as the taxing agency, the name of this <br />city shall be substituted therefor. The substi- <br /> <br /> <br />tution, however, shall not be made when the word <br /> <br /> <br />"State" is used as part of the title of the State <br /> <br /> <br />Controller, the state Treasurer, the State Board <br />of control, the State Board of Equalization, the <br />State Treasury, or the Constitution of the State <br />of california~ the substitution shall not be made <br />when the result of that substitution would require <br />action to be taken by or against the city, or any <br />agency thereof rather than by or against the State <br />Board of Equalization, in performing the functions <br />incident to the administration or operation of this <br />article~ the substitution shall not be made in <br />those sections, including, but not necessarily <br />limited to, sections referring to the exterior <br />boundaries of the State of California, where the <br />result of the substitution would be to provide an <br />exemption from the taxes imposed hereunder with <br />respect to certain sales, storage, use or other con- <br />sumption of tangible property which would not other- <br />wise be exempt from said taxes while such sales, <br />storage, use or other consumption remains subject <br /> <br />to tax by the State under the provisions of Part 1 <br /> <br />-4- <br />