West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-11-42
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)
- 11-11-21 · Duty of resident personal representative of nonresident…
- 11-11-22 · Duties and powers of corporate personal representatives of…
- 11-11-23 · Proof of payment of death taxes to state of domicile
- 11-11-24 · Domicile of decedent
- 11-11-26 · Sale of real estate by personal representative to pay tax
- 11-11-27 · Prima facie liability for tax
- 11-11-28 · Apportionment of West Virginia estate taxes; deduction of…
- 11-11-29 · Time for assessment of tax
- 11-11-30 · Refund of excess tax due to overpayment of federal estate tax
- 11-11-31 · Agreements as to amount of tax due
- 11-11-32 · 11-11-32
- 11-11-33 · Administration of article by Tax Commissioner
- 11-11-34 · Appointment of special appraisers
- 11-11-35 · Privacy of information
- 11-11-36 · Money penalty for failure to produce records
- 11-11-37 · Interpretation and construction
- 11-11-38 · Estates to which article applies; former law preserved
- 11-11-39 · Effectiveness of this article
- 11-11-40 · General procedure and administration
- 11-11-41 · Criminal penalties
- 11-11-42 · Severability
- 11-11-43 · Effective date
- 11-11A-1 · Procedure and authority
- 11-11A-2 · "State" defined
- 11-11A-3 · Interpretation of article
- 11-11A-4 · Title
- 11-11A-5 · Applicability
- 11-11B-1 · Arbitration authorized
- 11-11B-2 · Hearings
- 11-11B-3 · Powers of board
- 11-11B-4 · Determination of board
- 11-11B-5 · Majority vote; exception
- 11-11B-6 · Filing of board's determination
- 11-11B-7 · Additions to tax, penalties and interest
- 11-11B-8 · Compromise permitted
- 11-11B-9 · Compensation and expenses of board
- 11-11B-10 · Applicability
- 11-11B-11 · "State" defined
- 11-11B-12 · Interpretation of article
- 11-11B-13 · Title