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)

11-23-5B · 11-23-5B
11-23-6 · Imposition of tax; change in rate of tax
11-23-7 · Persons and other organizations exempt from tax
11-23-8 · Accounting periods and methods of accounting
11-23-9 · Annual returns
11-23-9A · Method of filing for business taxes
11-23-10 · Extension of time for filing returns
11-23-11 · Time and place for paying tax shown on returns
11-23-12 · Extensions of time for paying tax
11-23-13 · Declaration and payment of estimated tax
11-23-14 · Requirements concerning returns, notices, records and…
11-23-15 · Signing of returns and other documents
11-23-16 · Place for filing returns or other documents
11-23-17 · Credits against tax; expiration of credits
11-23-17A · (Effective July 1, 1987) Tax credit for business investment…
11-23-17B · Application of tax credits
11-23-18 · Tax under this article in addition to all other taxes
11-23-19 · Records
11-23-20 · Criminal penalties
11-23-21 · General procedure and administration
11-23-22 · Severability
11-23-23 · Information return and due date thereof; penalty for failure…
11-23-24 · 11-23-24
11-23-24A · Tax credit for value-added products from raw agricultural…
11-23-25 · Credit for consumers sales and service tax and use tax paid
11-23-26 · Effective date
11-23-27 · Credit for franchise tax paid to another state
11-23-28 · Notice of business activities report
11-23-29 · 11-23-29
11-23-30 · 11-23-30
11-23-31 · 11-23-31
11-23-32 · 11-23-32
11-23-33 · 11-23-33
11-23-34 · 11-23-34
11-23-35 · 11-23-35
11-23-36 · 11-23-36
11-23-37 · 11-23-37
11-23-38 · 11-23-38
11-23-39 · 11-23-39
11-23-40 · 11-23-40

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