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