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)

11-27-4 · Imposition of tax on ambulatory surgical centers
11-27-5 · Imposition of tax on providers of chiropractic services
11-27-6 · Imposition of tax on providers of dental services
11-27-7 · Imposition of tax on providers of emergency ambulance service
11-27-8 · Imposition of tax on providers of independent laboratory or…
11-27-9 · Imposition of tax on providers of inpatient hospital services
11-27-10 · Imposition of tax on providers of intermediate care facility…
11-27-10A · Imposition of tax on managed care organizations
11-27-11 · Imposition of tax on providers of nursing facility services,…
11-27-12 · Imposition of tax on providers of nursing services
11-27-13 · Imposition of tax on providers of opticians' services
11-27-14 · Imposition of tax on providers of optometric services
11-27-15 · Imposition of tax on providers of outpatient hospital…
11-27-16 · Imposition of tax on providers of physicians' services
11-27-17 · Imposition of tax on providers of podiatry services
11-27-18 · Imposition of tax on providers of psychological services
11-27-19 · Imposition of tax on providers of therapists' services
11-27-20 · Double taxation prohibited
11-27-21 · Apportionment of gross receipts
11-27-22 · Accounting periods and methods of accounting
11-27-23 · Time for filing returns and other documents
11-27-24 · Payment of estimated tax
11-27-25 · Time for paying tax
11-27-26 · Place for filing returns and other documents
11-27-27 · Signing of returns and other documents
11-27-28 · Records
11-27-29 · General procedure and administration
11-27-30 · Exchange of information to facilitate compliance
11-27-31 · Crimes and penalties
11-27-32 · Dedication of tax
11-27-33 · Abrogation
11-27-34 · Severability
11-27-35 · Effective date
11-27-36 · Phase out and elimination of tax on services of individual…
11-27-37 · Contingent increase in rates of certain health care provider…
11-27-38 · Contingent increase of tax rate on certain eligible hospitals
11-27-39 · Contingent increase of tax rate on certain eligible acute…
11-28-1 · Definitions
11-28-2 · Eligibility for credit
11-28-3 · Application of credit

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