[§251-14]  Application of surcharge tax. The surcharge tax imposed by this chapter shall be in addition to any othertaxes imposed by any other laws of the State, except as otherwise specificallyprovided in this chapter; provided that if it be held by any court of competentjurisdiction that the surcharge tax imposed by this chapter may not legally beimposed in addition to any other tax or taxes imposed by any other law or lawswith respect to the same property or the use thereof, then this chapter shallbe deemed not to apply to such property and the use thereof under the specificcircumstances, but the other laws shall be given full effect with respect tosuch property and use. [L 1991, c 263, pt of §1]