W. Va. Code R. § 110-13KK-10
Interpretation and construction
10.1. 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, subsection, paragraph, part, or item of this rule.
10.2. The provisions of this rule shall be reasonably construed in order to effectuate the legislative intent recited in W. Va. Code §11-13KK-1.
Amendment history
7/1/2022
Source: view the official text
Nearby sections (25 sections)
- 110-13J-2 · Definitions
- 110-13J-3 · Description of the Credit
- 110-13J-4 · General Procedure and Administration
- 110-13KK-1 · General
- 110-13KK-2 · Definitions
- 110-13KK-3 · The amount of credit
- 110-13KK-4 · Application of the credit
- 110-13KK-5 · Qualified investment
- 110-13KK-6 · Forfeiture of unused tax credits; redetermination of…
- 110-13KK-7 · Transfer of qualified investment to successors
- 110-13KK-8 · Identification of investment credit property
- 110-13KK-9 · Failure to keep records of investment credit property
- 110-13KK-10 · Interpretation and construction
- 110-13KK-11 · Burden of proof; application required; failure to make…
- 110-13KK-12 · Tax credit review and accountability
- 110-13KK-13 · General procedure and administration
- 110-13KK-14 · Crimes and penalties
- 110-13KK-15 · Severability
- 110-13KK-16 · Effective date
- 110-13X-1 · General
- 110-13X-2 · Definitions
- 110-13X-3 · Amount of Tax Credit
- 110-13X-4 · Requirements for Tax Credit; Application for Tax Credit
- 110-13X-5 · Application Receipt and Review
- 110-13X-6 · Forfeiture of credit