West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-24-40
Effective date; severability
Official textcode.wvlegislature.gov
# (a)
Effective date. -- The provisions of this article shall take effect on July 1, 1967.
# (b)
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.
Source: view the official text
In this chapter (40 sections)
- 11-24-23D · Standards
- 11-24-23E · Carryback, carryforward
- 11-24-23F · Credit allowed for specific taxable years
- 11-24-23G · Application of credits
- 11-24-24 · Credit for income tax paid to another state
- 11-24-25 · 11-24-25
- 11-24-26 · 11-24-26
- 11-24-27 · 11-24-27
- 11-24-28 · 11-24-28
- 11-24-29 · 11-24-29
- 11-24-30 · 11-24-30
- 11-24-31 · 11-24-31
- 11-24-32 · 11-24-32
- 11-24-33 · 11-24-33
- 11-24-34 · 11-24-34
- 11-24-35 · 11-24-35
- 11-24-36 · 11-24-36
- 11-24-37 · 11-24-37
- 11-24-38 · Deposit of revenue
- 11-24-39 · Disposition of revenue
- 11-24-40 · Effective date; severability
- 11-24-41 · General procedure and administration
- 11-24-42 · Effective date
- 11-24-43 · Dedication of corporation net income tax proceeds
- 11-24-43A · Dedication of tax proceeds to railways
- 11-24-44 · Tax credit for employers providing child care for employees
- 11-25-1 · Declaration of purpose; rule of construction
- 11-25-2 · Definitions
- 11-25-3 · Computation of relief; limits; table
- 11-25-4 · Forms and instructions; maximum participation
- 11-25-5 · Proof of claim; landlord's cooperation required; relief…
- 11-25-6 · Filing date
- 11-25-7 · Claim as disbursement from state funds; claim is personal;…
- 11-25-8 · Denial of claim; violation of article; assessment; interest…
- 11-25-9 · Hearings and appeals
- 11-25-10 · Severability
- 11-25-11 · Effective date
- 11-26-1 · 11-26-1
- 11-26-2 · 11-26-2
- 11-26-3 · 11-26-3