West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-13A-21
Severability
Official textcode.wvlegislature.gov
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.
Source: view the official text
In this chapter (40 sections)
- 11-13A-6A · Reallocation and dedication of percentage of severance tax…
- 11-13A-6B · Severance tax on coal extracted incident to highway…
- 11-13A-7 · Accounting periods and methods of accounting
- 11-13A-8 · Time for filing annual returns and other documents
- 11-13A-9 · Periodic installment payments of taxes imposed by sections…
- 11-13A-9A · Periodic installment payments of tax imposed by section…
- 11-13A-10 · Paying tax; annual tax credit
- 11-13A-10A · Tax credit for business investment and jobs expansion;…
- 11-13A-11 · Extension of time for filing returns
- 11-13A-12 · Extension of time for paying tax
- 11-13A-13 · Place for filing returns or other documents
- 11-13A-14 · Time and place for paying tax shown on returns
- 11-13A-15 · Signing of returns and other documents
- 11-13A-16 · Bond of taxpayer may be required
- 11-13A-16A · Nonresident person severing West Virginia timber owned by…
- 11-13A-17 · Collection of tax; agreement for processor to pay tax due…
- 11-13A-18 · Records
- 11-13A-19 · General procedure and administration
- 11-13A-20 · Crimes and penalties
- 11-13A-20A · Dedication of tax
- 11-13A-21 · Severability
- 11-13A-22 · Termination of exemption
- 11-13A-23 · 11-13A-23
- 11-13A-24 · 11-13A-24
- 11-13A-25 · Effective date
- 11-13B-1 · 11-13B-1
- 11-13B-2 · 11-13B-2
- 11-13B-3 · 11-13B-3
- 11-13B-4 · 11-13B-4
- 11-13B-5 · 11-13B-5
- 11-13B-6 · 11-13B-6
- 11-13B-7 · 11-13B-7
- 11-13B-8 · 11-13B-8
- 11-13B-9 · 11-13B-9
- 11-13B-10 · 11-13B-10
- 11-13B-10A · 11-13B-10A
- 11-13B-11 · 11-13B-11
- 11-13B-12 · 11-13B-12
- 11-13B-13 · 11-13B-13
- 11-13B-14 · 11-13B-14