Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 5 - State Taxes > Chapter 51 - Income Taxes > Subchapter 7 - Uniform Division of Income for Tax Purposes Act > § 26-51-720 - Severability.

§ 26-51-720 - Severability.

26-51-720. Severability.

If any provision of this subchapter or the application of this subchapter to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of this subchapter which can be given effect without the invalid provision or application, and to this end the provisions of this subchapter are declared to be severable.