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.
Structure West Virginia Code
Article 12B. Minimum Severance Tax on Coal
§11-12B-1. Short Title; Arrangement and Classification
§11-12B-3. Imposition of Tax, Credit
§11-12B-4. Accounting Periods and Methods of Accounting
§11-12B-6. Periodic Installment Payments of Estimated Tax
§11-12B-7. Time and Place for Paying Tax Shown on Returns
§11-12B-8. Extension of Time for Filing Return
§11-12B-9. Extension of Time for Paying Tax
§11-12B-10. Place for Filing Returns or Other Documents
§11-12B-11. Signing of Returns and Other Documents
§11-12B-12. Bond of Taxpayer May Be Required
§11-12B-15. General Procedure and Administration