Severability

If any provision of this article or the application thereof shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the remainder of said article, but shall be confined in its operation to the provision thereof directly involved in the controversy in which such judgment shall have been rendered, and the applicability of such provision to other persons or circumstances shall not be affected thereby.

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In this chapter (40 sections)

11-17-6 · Sales of stamps by deputies; fees; reports of deputies
11-17-7 · Form of stamps; custody; discounts; security for payments
11-17-8 · 11-17-8
11-17-9 · Discounts
11-17-10 · Refunds
11-17-11 · Surety bonds required; release of surety; new bond
11-17-12 · Reports required; due date; records to be kept; inspection…
11-17-13 · Preservation of rules
11-17-14 · 11-17-14
11-17-15 · 11-17-15
11-17-16 · 11-17-16
11-17-17 · Enforcement powers
11-17-18 · 11-17-18
11-17-19 · Penalty for failure to file report when no tax due
11-17-19A · Criminal penalties
11-17-19B · Certain tax-not-paid tobacco products declared contraband
11-17-19C · Magistrate courts have concurrent jurisdiction
11-17-20 · Transportation of unstamped cigarettes or tax-not-paid…
11-17-20A · Criminal penalty for unlawful transportation of…
11-17-20B · Vending machines; presence of tax-not-paid tobacco products
11-17-21 · Severability
11-17-22 · General procedure and administration
11-17-23 · Special study on impact of tax on tobacco products other…
11-18-1 · 11-18-1
11-19-1 · Definitions
11-19-2 · Excise tax on bottled soft drinks, syrups and dry mixtures;…
11-19-3 · 11-19-3
11-19-4 · Affixing of tax stamps or tax crowns
11-19-4A · Cancellation and removal of stamps
11-19-4B · Disposition of unused crowns; penalty for violation
11-19-5 · Purchase of tax stamps or tax crowns; discounts and…
11-19-5A · Due date of reports; additional reports; extension of time
11-19-5B · Additional penalty for late filing or payment
11-19-5C · 11-19-5C
11-19-6 · 11-19-6
11-19-7 · 11-19-7
11-19-7A · Seizure and sale of soft drink syrups by commissioner;…
11-19-8 · 11-19-8
11-19-9 · Altering, counterfeiting or reusing tax stamps or tax crowns;…
11-19-10 · Penalties; crimes

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