If any provision of this article or the application thereof to any person or circumstance is for any reason adjudged by any court of competent jurisdiction to be unconstitutional or otherwise 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 other provisions shall not be affected thereby.
Structure West Virginia Code
Article 12C. Corporate License Tax
§11-12C-2. Corporate License Required; Tax Levied; Exemption From Tax; Effective Date
§11-12C-3. Payment and Collection of Tax; Deposit of Money; Return Required
§11-12C-4. Due Date of Return; Payment of Tax
§11-12C-5. Annual Fee of Secretary of State as Attorney-in-Fact
§11-12C-6. Notice to Corporations Taxable; Tax as Lien
§11-12C-7. Monthly Report by Secretary of State to Tax Commissioner as to Corporations
§11-12C-8. Administrative and Criminal Penalties
§11-12C-9. Disposition of Corporate License Tax Collected
§11-12C-10. Applicability of Tax Procedure and Administration Act and Tax Crimes and Penalties Act