Cal. Rev. & Tax. Code § 17033
Current through the 2023 Legislative Session.
If any chapter, article, section, subsection, clause, sentence or phrase of this part which is reasonably separable from the remaining portions of this part, or the application thereof to any person, taxpayer or circumstance, is for any reason determined unconstitutional, such determination shall not affect the remainder of this part, nor, will the application of any such provision to other persons, taxpayers or circumstances, be affected thereby.
Ca. Rev. and Tax. Code § 17033