Severability

If any provision of this article or the application thereof shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the remainder of said article, but shall be confined in its operation to the provision thereof directly involved in the controversy in which such judgment shall have been rendered, and the applicability of such provision to other persons or circumstances shall not be affected thereby.

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In this chapter (40 sections)

11-13-8 · 11-13-8
11-13-8A · 11-13-8A
11-13-9 · Tax year
11-13-10 · Tax cumulative
11-13-11 · 11-13-11
11-13-12 · 11-13-12
11-13-13 · Receivership or insolvency proceedings
11-13-14 · 11-13-14
11-13-15 · 11-13-15
11-13-16 · 11-13-16
11-13-16A · 11-13-16A
11-13-17 · Priority in distribution in receivership, etc.; personal…
11-13-18 · Agents for collection of delinquent taxes
11-13-19 · Certificate to clerk of county court of assessment of taxes
11-13-20 · 11-13-20
11-13-21 · 11-13-21
11-13-22 · 11-13-22
11-13-23 · 11-13-23
11-13-24 · 11-13-24
11-13-25 · Cities, towns or villages restricted from imposing…
11-13-26 · Severability
11-13-27 · General procedure and administration
11-13-28 · Effective date; transition rules
11-13-29 · Tax commissioner to furnish comparative study reports to…
11-13-30 · Tax credit for coal coking facilities; regulations
11-13-31 · Credit for consumers sales and service tax and use tax paid
11-13A-1 · Short title; arrangement and classification
11-13A-2 · Definitions
11-13A-3 · Imposition of tax on privilege of severing coal, limestone…
11-13A-3A · Imposition of tax on privilege of severing natural gas or…
11-13A-3B · Imposition of tax on privilege of severing timber
11-13A-3C · Imposition of tax on privilege of severing other natural…
11-13A-3D · Imposition of tax on privilege of severing coalbed methane
11-13A-3E · Imposition of tax on privilege of extracting and recovering…
11-13A-4 · Treatment processes as production
11-13A-5 · Oil and gas operating unit
11-13A-5A · Dedication of ten percent of oil and gas severance tax for…
11-13A-5B · Creation and cessation of West Virginia Future Fund;…
11-13A-6 · Additional tax on the severance, extraction and production…
11-13A-6A · Reallocation and dedication of percentage of severance tax…

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