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Title 15 — Commerce and Trade

Chapter 10B — State Taxation of Income from Interstate Commerce

§ 384. Separability

Statutory text

If any provision of this chapter or the application of such provision to any person or circumstance is held invalid, the remainder of this chapter or the application of such provision to persons or circumstances other than those to which it is held invalid, shall not be affected thereby.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

  1. Pub. L. 86–272 title I § 104 · 73 Stat. 552

    Enacted · 15 U.S.C. § 384

    (Pub. L. 86–272, title I, § 104, Sept. 14, 1959, 73 Stat. 556.)

    Source evidence

    Code source credit
    (Pub. L. 86–272, title I, § 104, Sept. 14, 1959, 73 Stat. 556.)

    Enacted provision · exact public law section
    Sec. 104. If any provision of this title or the application of such provision to any person or circumstance is held invalid, the remainder of this title or the application of such provision to persons or circumstances other than those to which it is held invalid, shall not be affected thereby.

1 of 1 references resolved to an enrolled provision

Credits

(Pub. L. 86–272, title I, § 104, , 73 Stat. 556.)

Parsed from the official OLRC USLM XML in data/usc_all/usc15.xml · release point 119-108 · OLRC build 2026-09-09

USLM identifier /us/usc/t15/s384