Wherever, and to the extent that, in Part 1 of Division 2 of the Revenue and Taxation
Code the State of California is named or referred to as the taxing agency, the County
of San Luis Obispo shall be substituted therefor. Nothing in this section shall be
deemed to require the substitution of the name of the County of San Luis Obispo for
the word "State" when that word is used as part of the title of the State Controller,
State Treasurer, the State Board of Control, the State Board of Equalization, or the
name of the State Treasury, or the Constitution of the State of California; nor shall
the name of the county 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 county
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 referring to the exterior boundaries
of the State of California, where the result of the substitution would be to provide
an exemption from this tax with respect to certain gross receipts which would not
otherwise be exempt from this tax tile those gross receipts remain subject to tax
by the state under the provisions of Part 1 of Division 2 of The Revenue and Taxation
Code; nor to impose this tax with respect to certain gross receipts which would not
be subject to tax by the state under the said provisions of that code; and, in addition,
the name of the county shall not be substituted for that of the state in Sections
6701, 6702, except in the last sentence thereof, 6711, 6715, 6737, 6797 and 6828 of
the Revenue and Taxation Code as adopted.
