CHAPTER 11. TAXATION.

ARTICLE 15A. USE TAX.

§11-15A-27. Construction; partial unconstitutionality.

(a) If a court of competent jurisdiction finds that the provisions of this article and of article fifteen-b of this chapter conflict and cannot be harmonized, then the provisions of article fifteen-b shall control.

(b) If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this article is for any reason held to be invalid, unlawful or unconstitutional, that decision does not affect the validity of the remaining portions of this article or any part thereof.

Bill History For §11-15A-27

1951 Regular Session
SB127