(a) No inference, implication or presumption of legislative construction or intent may be drawn or made by reason of the location or grouping of any particular section, provision or portion of this article; and no legal effect may be given to any descriptive matter or heading relating to any section, subsection or paragraph of this article.
(b) The provisions of this article shall be strictly construed in order to effectuate the legislative intent recited in section two of this article.
Structure West Virginia Code
Article 13AA. Commercial Patent Incentives Tax Act
§11-13AA-2. Legislative Findings and Purpose
§11-13AA-4. Tax Incentive for Developing Patents in This State
§11-13AA-6. Transfer of Credit to Successors
§11-13AA-7. Identification of a Patent and Required Records
§11-13AA-8. Failure to Keep Records of a Patent for Which Credit Allowed
§11-13AA-9. Tax Credit Review and Accountability
§11-13AA-10. Promulgation of Rules