Section 23057 Of Article 2. Definitions From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 1. >> Article 2.
23057
. 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.