Partnertax.ai
Start free trial →

West Virginia Code — Chapters 11 / 11A / 11B (Taxation)

W. Va. Code § 11-15-31

Construction and severability

Official textcode.wvlegislature.gov

# (a)

Construction. –- If a court of competent jurisdiction finds that the provisions of this article and of article fifteen-b of this chapter conflict and cannot be harmonized, then the provisions of article fifteen-b shall control.

# (b)

Severability. -– If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this article is for any reason held to be invalid, unlawful or unconstitutional, that decision may not affect the validity of the remaining portions of this article or any part thereof.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 11-15-19 · Other times for filing returns
  2. 11-15-20 · Quarterly and annual returns
  3. 11-15-21 · Annual return; extension of time
  4. 11-15-22 · Consolidated returns
  5. 11-15-23 · Keeping and preserving of records
  6. 11-15-24 · 11-15-24
  7. 11-15-24A · 11-15-24A
  8. 11-15-24B · 11-15-24B
  9. 11-15-24C · 11-15-24C
  10. 11-15-24D · 11-15-24D
  11. 11-15-24E · 11-15-24E
  12. 11-15-24F · 11-15-24F
  13. 11-15-25 · Records of nonresidents doing business in state
  14. 11-15-26 · Records of Tax Commissioner; preservation of returns
  15. 11-15-27 · 11-15-27
  16. 11-15-27A · 11-15-27A
  17. 11-15-28 · 11-15-28
  18. 11-15-29 · 11-15-29
  19. 11-15-30 · Proceeds of tax; appropriation of certain revenues
  20. 11-15-30A · 11-15-30A
  21. 11-15-31 · Construction and severability
  22. 11-15-32 · General procedure and administration
  23. 11-15-33 · Effective date
  24. 11-15-34 · Tourism development project tax credit
  25. 11-15A-1 · Definitions
  26. 11-15A-1A · Legislative findings
  27. 11-15A-2 · Imposition of tax; six percent tax rate; inclusion of…
  28. 11-15A-2A · Tax on value of property used or consumed in this state
  29. 11-15A-2B · Tax on the manufacture, sale and installation of modular…
  30. 11-15A-3 · Exemptions
  31. 11-15A-3A · Moving residence or business into state
  32. 11-15A-3B · 11-15A-3B
  33. 11-15A-3C · 11-15A-3C
  34. 11-15A-3D · Direct pay permits
  35. 11-15A-4 · Evidence of use
  36. 11-15A-5 · How collected
  37. 11-15A-6 · Collection by retailer
  38. 11-15A-6A · Collection by certain other retailers
  39. 11-15A-6B · Collection of tax by marketplace facilitators and referrers
  40. 11-15A-7 · Foreign retailers
Full table of contents →