§ 91 — Effect of invalidity in part

New York § 91

• Jurisdiction: New York
• Law GCM: General City Model 772/66
• Part 6: (corporate Tax Procedure and Administration)

Text

§ 91. Effect of invalidity in part. If any clause, sentence,\nparagraph, subsection, section or other part of this title or the\napplication thereof to any person or circumstances, shall be held to be\ninvalid, such holding shall not affect, impair or invalidate the\nremainder of this title or the application of such part held invalid, to\nany other person or circumstances, but shall be confined in its\noperation to the clause, sentence, paragraph, subsection, section or\nother part thereof directly involved in such holding, or to the person\nand circumstances therein involved.\n § 2. Notwithstanding any provision of law to the contrary, any city\nhaving a population of one million or more, acting through its local\nlegislative body, is hereby authorized and empowered to adopt and amend\nlocal laws imposing for any such city a tax on unincorporated\nbusinesses. The terms of such local law shall be, substantially, as\nfollows except that any such local law may be amended for the purpose of\nconforming it with similar provisions of article twenty-three of the tax\nlaw as presently in effect or as it may be amended and except that the\nappendix in any such local law may be amended for the purpose of\nconforming it with the United States internal revenue code or other\nfederal laws relating to taxation as presently in effect or as they may\nbe amended;\n