West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-15B-31
Conflict; partial unconstitutionality
Official textcode.wvlegislature.gov
# (a)
Conflict. -– If a court of competent jurisdiction finds that the provisions of this article and of article fifteen-a of this chapter conflict and cannot be harmonized, then the provisions of this article 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 does not affect the validity of the remaining portions of this article or any part thereof.
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In this chapter (40 sections)
- 11-15B-12 · Effect of seller registration and participation in…
- 11-15B-13 · Amnesty for registration
- 11-15B-14 · General sourcing definitions
- 11-15B-14A · Application of general sourcing rules and exclusion from…
- 11-15B-15 · General transaction sourcing rules
- 11-15B-16 · 11-15B-16
- 11-15B-17 · Direct mail sourcing
- 11-15B-18 · Relief from certain liability for purchasers
- 11-15B-19 · Telecommunications and related services sourcing rule
- 11-15B-20 · Telecommunication sourcing definitions
- 11-15B-21 · Notice for state tax changes
- 11-15B-22 · Effective date of rate changes for certain services
- 11-15B-23 · Enactment of exemptions
- 11-15B-24 · Administration of exemptions
- 11-15B-25 · Uniform tax returns
- 11-15B-26 · Uniform rules for remittances of funds
- 11-15B-27 · Uniform rules for recovery of bad debt
- 11-15B-28 · Confidentiality and privacy protections under Model I
- 11-15B-29 · Customer refund procedure
- 11-15B-30 · Monetary allowances for new technological models for sales…
- 11-15B-31 · Conflict; partial unconstitutionality
- 11-15B-32 · Effective date
- 11-15B-33 · State administration of local sales and use taxes
- 11-15B-34 · State and local sales and use tax bases
- 11-15B-35 · Local rate and boundary changes
- 11-15B-36 · Relief from certain liability for state and local taxes
- 11-15B-37 · State review and approval of certified automated system…
- 11-16-1 · Short title
- 11-16-2 · Declaration of legislative findings, policy and intent;…
- 11-16-3 · Definitions
- 11-16-4 · Responsibility of Alcohol Beverage Control Commissioner;…
- 11-16-5 · State license required; alcoholic content of beer…
- 11-16-5A · Off-premises sales not required to be bagged
- 11-16-6 · License in one capacity only; no connection between different…
- 11-16-6A · Brewer and resident brewer license to manufacture, sell, and…
- 11-16-6B · Brewpub, Class A retail dealer, Class B retail dealer,…
- 11-16-6C · Class B retail dealer which is a grocery store, mobile…
- 11-16-6D · Nonintoxicating beer or nonintoxicating craft beer delivery…
- 11-16-6E · License required for sale and shipment of nonintoxicating…
- 11-16-6F · Nonintoxicating beer or nonintoxicating craft beer delivery…