West Virginia Code
Article 12. Business Registration Tax
§11-12-25. 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 this article, but shall be confined in its operation to the provision thereon directly involved in the controversy in which such judgment shall have been rendered, and the applicability of such provision to other person or circumstances shall not be affected thereby.

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Structure West Virginia Code

West Virginia Code

Chapter 11. Taxation

Article 12. Business Registration Tax

§11-12-1. Short Title

§11-12-2. Definitions

§11-12-3. Business Registration Certificate Required; Tax Levied; Exemption From Registration; Exemption From Tax; Penalty

§11-12-4. Application for Business Registration Certificate; Issuance of Business Certificate; Effect of Business Registration Certificate; Municipal License Taxes

§11-12-4a. Sellers of Cigarettes, Tobacco Products or Cigarette Wrappers Required to Be Licensed; Business Registration Certificate Is License; Criminal Penalties

§11-12-5. Time for Which Registration Certificate Granted; Power of Tax Commissioner to Suspend, Revoke or Cancel Certificate; Certificate to Be Permanent Until Cessation of Business for Which Certificates Are Granted or Revocation, Suspension or Can...