Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 23057 — Definitions

Cal. Rev. & Tax. Code § 23057

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

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…

Citator

Cal. Rev. & Tax. Code § 23057 — Definitions is in force in the current edition of the Code, and nothing recorded condemns it.

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.