Effect of federal legislation.
Should the collection of any taxes under this article be prevented by the
operation of the provisions of the Constitution of the United States relating
to interstate or foreign commerce, the Legislature hereby declares that
should the Congress of the United States pass any legislation authorizing
the taxation by the states of interstate or foreign commerce, sales, shipments
or receipts, or commodities transported therein, or receipts of sales
therein, then the provisions of this article shall apply to such sales,
shipments or receipts as fully and completely as provided herein as to
intrastate sales, shipments and receipts, to the extent that such act
or acts of Congress authorizes and permits.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §740.)