Section 52. If the provisions of section thirty-two imposing an excise on domestic business corporations and, by reference in section thirty-eight C, on domestic manufacturing corporations as therein defined are declared unconstitutional or inoperative by a final judgment, order or decree of the supreme court of the United States or of the supreme judicial court of the commonwealth, such portion of the law relating to business corporations, and domestic manufacturing corporations as so defined, as set forth in sections thirty to forty-two B, inclusive, as relates solely to domestic business corporations, and domestic manufacturing corporations as so defined, shall be null and void, and such portion of said law as relates in part to domestic business corporations, and domestic manufacturing corporations as so defined, shall become inapplicable to such corporations. In such event, all laws applicable to domestic business corporations, including domestic manufacturing corporations as so defined, which were repealed or were made inoperative as to, or inapplicable to, such corporations by chapter three hundred and fifty-five of the General Acts of nineteen hundred and nineteen shall thereupon be revived and become operative and applicable in respect to such corporations and shall be continued in full force and effect from the first day of January antedating by five years the first day of January of the calendar year in which such final judgment, order or decree is entered, to the same extent as if said chapter three hundred and fifty-five had not been enacted. If the provisions of section thirty-nine imposing an excise on foreign corporations and, by reference in section forty-two B, on foreign manufacturing corporations as therein defined are declared unconstitutional or inoperative by any such final judgment, order or decree, such portion of the law relating to business corporations, and foreign manufacturing corporations as so defined, as set forth in sections thirty to forty-two B, inclusive, as relates solely to foreign corporations and foreign manufacturing corporations as so defined shall be null and void, and such portion of said law as relates in part to foreign corporations and foreign manufacturing corporations as so defined shall become inapplicable to such corporations. In such event, all laws applicable to foreign corporations, including foreign manufacturing corporations as so defined, which were repealed, or were made inoperative as to, or inapplicable to, such corporations or to the property thereof by said chapter three hundred and fifty-five shall thereupon be revived and become operative and applicable in respect to such corporations and the property thereof and shall be continued in full force and effect from the first day of January antedating by five years the first day of January of the calendar year in which such final judgment, order or decree is entered, to the same extent as if said chapter three hundred and fifty-five had not been enacted. The commissioner and the local assessors shall as soon as may be assess all taxes for which liability has been incurred under the laws revived, made operative or applicable or continued in force by the foregoing provisions or any of them. The time for assessing such taxes shall be extended for a period of one year from the date of entry of such final judgment, order or decree and, for performing any duty subsequent to assessment, the time shall be extended for a further period after such assessment commensurate with the period which would have obtained under the laws hereby revived and again made operative, applicable and continued in force. Privileges and rights granted shall be correspondingly extended. Excises declared invalid by reason of the foregoing premises, which were assessed on or after the date when the laws repealed or made inoperative or inapplicable by said chapter three hundred and fifty-five are revived, made operative or applicable or continued in force as herein provided, shall, to the extent that such excises have been paid and are unrefunded, be credited against the taxes assessed for the same period under the laws revived and again made operative, applicable and continued in force; provided, that if such credit exceeds the taxes due, the excess shall be refunded upon warrant of the commissioner to the state treasurer. There shall be no further or other recovery of the amounts thus credited or refunded. If any part, section or subdivision of said sections thirty to forty-two B, inclusive, other than the provisions in section thirty-two, thirty-eight C, thirty-nine or forty-two B imposing an excise, shall be declared unconstitutional or inoperative, the remaining parts of said sections thirty to forty-two B, inclusive, shall not be affected thereby.