(1) If any section, subsection, sentence, clause, phrase, or word of this chapter is for any reason held or declared to be unconstitutional, invalid, inoperative, ineffective, inapplicable, or void, such invalidity or unconstitutionality shall not affect the portions of this chapter not so held to be unconstitutional, void, invalid, or ineffective, or affect the application of this chapter to other circumstances not so held to be invalid, it being the express legislative intent that any such unconstitutional, illegal, invalid, ineffective, inapplicable, or void portion or portions of this chapter did not induce its passage, and that without the inclusion of any such unconstitutional, illegal, invalid, ineffective, or void portions of this chapter, the Legislature would have enacted the valid and constitutional portions thereof.
(2) It is hereby declared to be the specific legislative intent to tax all intangible personal property that may constitutionally be taxed subject only to the exemptions and credits allowed by law. However, if any application of these statutes is declared unconstitutional, the taxes imposed shall nevertheless remain in force, but only to the extent permitted by the constitutions of this state and of the United States.
History.—s. 5, ch. 92-319; s. 16, ch. 2006-312; s. 13, ch. 2018-110.
Structure Florida Statutes
Title XIV - Taxation and Finance
Chapter 199 - Intangible Personal Property Taxes
Part II - Administrative, Collection, and Enforcement Procedures (Ss. 199.202-199.303)
199.202 - Administration of law; rules.
199.212 - All state agencies to cooperate in administration of law.
199.232 - Powers of department.
199.262 - Tax liens and garnishment.
199.272 - Suits for violation of this chapter; jurisdiction and service.
199.282 - Penalties for violation of this chapter.
199.292 - Disposition of intangible personal property taxes.