West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-10-21
Severability
Official textcode.wvlegislature.gov
If any provision of this article or the application thereof to any person or circumstance is held unconstitutional or invalid, such unconstitutionality or invalidity shall not affect, impair or invalidate other provisions or applications of the article, and to this end the provisions of this article are declared to be severable.
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In this chapter (40 sections)
- 11-10-13H · Records of sale
- 11-10-13I · Expense of levy and sale
- 11-10-13J · Application of proceeds of levy
- 11-10-13K · Authority to release levy and return property
- 11-10-14 · Overpayments; credits; refunds and limitations
- 11-10-14A · Tax refund check-off programs
- 11-10-14B · Monetary remedies for overpayments due to…
- 11-10-14C · Prompt payment of refunds of personal income taxes
- 11-10-14D · Prompt payment of refunds of corporation net income taxes
- 11-10-15 · Limitations on assessment
- 11-10-16 · Limitations on collection
- 11-10-17 · Interest
- 11-10-17A · Determination of rate of interest
- 11-10-18 · Additions to tax
- 11-10-18A · Additions to tax for failure to pay estimated income or…
- 11-10-18B · Additions to tax for failure to pay any other estimated tax
- 11-10-18C · Failure to file partnership return or report
- 11-10-19 · Penalties
- 11-10-19A · Failure to file correct information returns
- 11-10-20 · Effective date; transition rules
- 11-10-21 · Severability
- 11-10-22 · Information returns and due date thereof
- 11-10-23 · Alternative dispute resolution of tax disputes
- 11-10-24 · Commissioner to review taxpayer problem resolution…
- 11-10-25 · Taxpayer must show tax exemption applies; presumption
- 11-10-26 · Adjustment for correction of erroneous distribution of…
- 11-10-27 · Administrative fees
- 11-10-28 · Efficiency in Tax Division reporting
- 11-10A-1 · Legislative finding; purpose
- 11-10A-2 · Definitions
- 11-10A-3 · Office of tax appeals created
- 11-10A-4 · Principal office; place for hearings; county commission to…
- 11-10A-5 · Seal; authenticating records; judicial notice
- 11-10A-6 · Chief Administrative Law Judge; appointment, term and…
- 11-10A-7 · Powers and duties of Chief Administrative Law Judge; all…
- 11-10A-8 · Jurisdiction of Office of Tax Appeals
- 11-10A-9 · Appeal to Office of Tax Appeals; petition; answer
- 11-10A-10 · Hearing procedures
- 11-10A-11 · Small claims hearing
- 11-10A-12 · Powers of the office of tax appeals