W. Va. Code R. § 110-13A-21
Severability
21.1. If any provision of these regulations or the application thereof shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgement shall not affect, impair, or invalidate the remainder of these regulations, but shall be confined in its operation to the provisions thereof directly involved in the controversy in which such judgement shall have been rendered, and the applicability of such provision to other persons or circumstances shall not be affected thereby.
Amendment history
4/15/1992
Source: view the official text
Nearby sections (25 sections)
- 110-13A-8 · Annual Return
- 110-13A-9 · Estimated Taxes
- 110-13A-10a · Development Investment Credits
- 110-13A-12 · Remittance Extensions
- 110-13A-13 · Filing
- 110-13A-14 · Payment
- 110-13A-15 · Signature and Verification
- 110-13A-16 · Bond
- 110-13A-17 · Special Rules for Remittance
- 110-13A-18 · Records Retention
- 110-13A-19 · Procedure and Administration
- 110-13A-20 · Crimes and Penalties
- 110-13A-21 · Severability
- 110-13A-22 · Short Taxable Year
- 110-13A-23 · Reserved for future use
- 110-13A-24 · Priority of Tax in Distributions of Property and Estates
- 110-13AA · Information to be Utilized for Calculating the Distribution…
- 110-13AB-1 · General
- 110-13AB-2 · Interpretive Note
- 110-13AB-3 · Definitions
- 110-13AB-4 · Reduction of Severance Tax rates
- 110-13AC-1 · General
- 110-13AC-2 · Interpretive Note
- 110-13AC-3 · Definitions
- 110-13AC-4 · Reduction of Severance Tax Rates on Thermal or Steam Coal