TITLE 44
Taxation

CHAPTER 44-23
Estate and Transfer Taxes – Enforcement and Collection

SECTION 44-23-46


§ 44-23-46. Severability.

If any clause, sentence, paragraph, section, or part of this chapter and chapter 22 of this title is for any reason adjudged by any court of competent jurisdiction to be invalid, that judgment does not affect, impair or invalidate any other portion of those chapters which can be given reasonable effect without the part adjudged invalid.

History of Section.
(G.L. 1923, ch. 39, §§ 40, 41; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, § 39; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-46.)