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.

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In this chapter (40 sections)

11-15A-9 · Tax as debt
11-15A-10 · Payment to Tax Commissioner
11-15A-10A · Credit for sales tax liability paid to another state
11-15A-11 · Liability of user
11-15A-12 · Bond to secure payment
11-15A-13 · Tax on gasoline and special fuel; section repealed January…
11-15A-13A · Tax on motor fuel effective January 1, 2004
11-15A-14 · 11-15A-14
11-15A-15 · 11-15A-15
11-15A-16 · 11-15A-16
11-15A-17 · 11-15A-17
11-15A-18 · Seller must show sale not at retail; presumption
11-15A-19 · 11-15A-19
11-15A-20 · 11-15A-20
11-15A-21 · Books; examination
11-15A-22 · Canceling or revoking permits
11-15A-23 · Tax imposed is in addition to all other taxes and charges
11-15A-24 · 11-15A-24
11-15A-25 · 11-15A-25
11-15A-26 · 11-15A-26
11-15A-27 · Construction; partial unconstitutionality
11-15A-28 · General procedure and administration
11-15A-29 · Effective date
11-15B-1 · Title
11-15B-2 · Definitions
11-15B-2A · Streamlined Sales and Use Tax Agreement defined
11-15B-2B · Telecommunications definitions
11-15B-3 · Legislative findings
11-15B-4 · Authority to participate in multistate negotiations
11-15B-4A · Representatives to governing board of streamlined sales and…
11-15B-5 · Authority to enter agreement
11-15B-6 · Relationship to state law
11-15B-7 · Agreement requirements
11-15B-8 · Cooperating sovereigns
11-15B-9 · Limited binding and beneficial effect
11-15B-10 · Seller and third-party liability
11-15B-11 · Seller registration
11-15B-12 · Effect of seller registration and participation in…
11-15B-13 · Amnesty for registration
11-15B-14 · General sourcing definitions

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