W. Va. Code R. § 110-13GG-12
Interpretation and Construction
12.1. No inference, implication, or presumption of legislative construction or intent may be drawn or made by reason of the location or grouping of any particular section, provision, or portion of this rule; and no legal effect may be given to any descriptive matter or heading relating to any section heading, section, subsection, subdivision or paragraph of this rule.
12.2. The provisions of this rule shall be reasonably construed in order to effectuate the legislative intent recited in W. Va. Code §11-13GG-2.
Amendment history
4/28/2026
Source: view the official text
Nearby sections (25 sections)
- 110-13FF-11 · Penalties
- 110-13GG-1 · General
- 110-13GG-2 · Definitions
- 110-13GG-3 · The Amount of Credit
- 110-13GG-4 · Application of the Credit
- 110-13GG-5 · Qualified Investment
- 110-13GG-6 · New Jobs Percentage
- 110-13GG-7 · Forfeiture of Unused Tax Credits; redetermination of…
- 110-13GG-8 · Recapture of Credit; recapture tax imposed
- 110-13GG-9 · Transfer of Qualified Investment to Successors
- 110-13GG-10 · Identification of Investment Credit Property
- 110-13GG-11 · Failure to Keep Records of Investment Credit Property
- 110-13GG-12 · Interpretation and Construction
- 110-13GG-13 · Burden of Proof; application required; failure to make…
- 110-13GG-14 · Tax Credit Review and Accountability
- 110-13GG-15 · General Procedure and Administration
- 110-13GG-16 · Crimes and Penalties
- 110-13GG-17 · Severability
- 110-13II-1 · General
- 110-13II-2 · Definitions
- 110-13II-3 · Applying Approved High-Wage Growth Business Tax Credits
- 110-13II-4 · False certification
- 110-13J-1 · General
- 110-13J-2 · Definitions
- 110-13J-3 · Description of the Credit