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 13A. Severance and Business Privilege Tax Act
§11-13A-1. Short Title; Arrangement and Classification
§11-13A-3a. Imposition of Tax on Privilege of Severing Natural Gas or Oil
§11-13A-3b. Imposition of Tax on Privilege of Severing Timber
§11-13A-3c. Imposition of Tax on Privilege of Severing Other Natural Resources
§11-13A-3d. Imposition of Tax on Privilege of Severing Coalbed Methane
§11-13A-4. Treatment Processes as Production
§11-13A-5. Oil and Gas Operating Unit
§11-13A-7. Accounting Periods and Methods of Accounting
§11-13A-8. Time for Filing Annual Returns and Other Documents
§11-13A-9a. Periodic Installment Payments of Tax Imposed by Section Three of This Article
§11-13A-10. Paying Tax; Annual Tax Credit
§11-13A-11. Extension of Time for Filing Returns
§11-13A-12. Extension of Time for Paying Tax
§11-13A-13. Place for Filing Returns or Other Documents
§11-13A-14. Time and Place for Paying Tax Shown on Returns
§11-13A-15. Signing of Returns and Other Documents
§11-13A-16. Bond of Taxpayer May Be Required
§11-13A-17. Collection of Tax; Agreement for Processor to Pay Tax Due From Severor
§11-13A-19. General Procedure and Administration
§11-13A-20. Crimes and Penalties
§11-13A-20a. Dedication of Tax