SECTION 330:25-1-2. Applicability

  The Program Guidelines of this Chapter are adopted in accordance with the provisions of Title 75 Oklahoma Statutes, Sections 301 et seq and Title 60, Public Trust Act, Sections 176 et seq, and applicable provisions of the Internal Revenue Code. Any part of these Program Guidelines found by a court, the Attorney General of Oklahoma, or the Internal Revenue Service to be inconsistent with or unnecessary under the said statutory provisions, as such presently exist or are hereafter amended, shall be interpreted if necessary so as to comply with such statutes as they presently exist or are hereafter amended, and the determination by a court or the Attorney General of Oklahoma or the Internal Revenue Service of the partial or total invalidation of any section or sections of these Program Guidelines shall not affect the sections not declared to be invalid.