West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-13Q-17
Severability
# (a)
If any provision of this article or the application thereof is for any reason adjudged by any court of competent jurisdiction to be invalid, the judgment may not affect, impair or invalidate the remainder of the article, but shall be confined in its operation to the provision thereof directly involved in the controversy in which the judgment shall have been rendered, and the applicability of the provision to other persons or circumstances may not be affected thereby.
# (b)
If any provision of this article or the application thereof is made invalid or inapplicable by reason of the repeal or any other invalidation of any statute therein addressed or referred to, such invalidation or inapplicability may not affect, impair or invalidate the remainder of the article, but shall be confined in its operation to the provision thereof directly involved with, pertaining to, addressing or referring to the statute, and the application of the provision with regard to other statutes or in other instances not affected by any such repealed or invalid statute may not be abrogated or diminished in any way.
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In this chapter (40 sections)
- 11-13P-9 · Construction of article; burden of proof
- 11-13P-10 · Effective date
- 11-13P-11 · Termination of tax credit
- 11-13Q-1 · Short title
- 11-13Q-2 · Legislative finding and purpose
- 11-13Q-3 · Definitions
- 11-13Q-4 · Amount of credit allowed
- 11-13Q-5 · Credit allowed for locating corporate headquarters in this…
- 11-13Q-6 · Credit allowable for certified projects
- 11-13Q-7 · Application of annual credit allowance
- 11-13Q-8 · Qualified investment
- 11-13Q-9 · New jobs percentage
- 11-13Q-10 · Credit for small business
- 11-13Q-10A · Credit allowed for specified high technology manufacturers
- 11-13Q-11 · Forfeiture of unused tax credits; redetermination of credit…
- 11-13Q-12 · Recapture of credit; recapture tax imposed
- 11-13Q-13 · Transfer of qualified investment to successors
- 11-13Q-14 · Identification of investment credit property
- 11-13Q-15 · Failure to keep records of investment credit property
- 11-13Q-16 · Interpretation and construction
- 11-13Q-17 · Severability
- 11-13Q-18 · Burden of proof; application required; failure to make…
- 11-13Q-19 · Business eligible for credit entitlements
- 11-13Q-20 · Tax credit review and accountability
- 11-13Q-21 · Effective date; election; notice of claim or election under…
- 11-13Q-22 · Credit available for taxpayers which do not satisfy the new…
- 11-13R-1 · Short title
- 11-13R-2 · Legislative finding and purpose
- 11-13R-3 · Definitions
- 11-13R-4 · Annual combined qualified research and development…
- 11-13R-5 · Amount of credit allowed
- 11-13R-6 · Application of credit
- 11-13R-7 · Forfeiture of unused tax credits; redetermination of credit…
- 11-13R-8 · Transfer of qualified research and development investment to…
- 11-13R-9 · Identification of investment credit property
- 11-13R-10 · Failure to keep records of qualified research and…
- 11-13R-11 · Tax credit review and accountability
- 11-13R-12 · Effective date
- 11-13R-13 · Expiration of tax credit
- 11-13S-1 · Short title