Illinois Compiled Statutes (Tax)
35 ILCS 105/18
If any clause, sentence, Section, provision or part of this Act or the application thereof to any person or circumstance shall be adjudged to be unconstitutional, the remainder of this Act or its application to persons or circumstances other than those to which it is held invalid, shall not be affected thereby
Sec. 18. If any clause, sentence, Section, provision or part of this Act or the application thereof to any person or circumstance shall be adjudged to be unconstitutional, the remainder of this Act or its application to persons or circumstances other than those to which it is held invalid, shall not be affected thereby. In particular, if any provision which exempts or has the effect of exempting some class of users or some kind of use from the tax imposed by this Act should be held to constitute or to result in an invalid classification or to be unconstitutional for some other reason, such provision shall be deemed to be severable, with the remainder of this Act without said provision being held constitutional. (Source: Laws 1955, p. 2027.)
Source: view the official text
Nearby sections (25 sections)
- 105/8 · Any retailer required to collect the tax imposed by this Act…
- 105/9 · Sec. 9
- 105/10 · Except as to motor vehicles, aircraft, watercraft, and…
- 105/10.5 · Individual use tax amnesty
- 105/10a · Notwithstanding any other provision to the contrary, any…
- 105/11 · Every retailer required or authorized to collect taxes…
- 105/12 · Applicability of Retailers' Occupation Tax Act and Uniform…
- 105/12a · Any non-resident of this State who accepts the privilege…
- 105/12b · The Illinois Administrative Procedure Act is hereby expressly…
- 105/13 · Whenever any retailer not maintaining a place of business in…
- 105/14 · When the amount due is under $300, any person subject to the…
- 105/15 · The tax herein imposed shall be in addition to all other…
- 105/18 · If any clause, sentence, Section, provision or part of this…
- 105/19 · If it shall appear that an amount of tax or penalty or…
- 105/20 · As soon as practicable after a claim for credit or refund is…
- 105/21 · As to any claim for credit or refund filed with the Department…
- 105/22 · If it is determined that the Department should issue a credit…
- 110/1 · This Act shall be known and may be cited as the "Service Use…
- 110/1.05 · Legislative intent; leases
- 110/2 · Definitions
- 110/2a · "Pollution control facilities" means any system, method,…
- 110/2b · "Low sulfur dioxide emission coal fueled devices" means any…
- 110/2d · Marketplace facilitators and marketplace servicemen
- 110/3 · Tax imposed
- 110/3-5 · Exemptions