(a) No inference, implication or presumption of legislative construction or intent shall 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 shall 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 liberally construed in order to effectuate the legislative intent recited in section two of this article.
Structure West Virginia Code
Article 13C. Business Investment and Jobs Expansion Tax Credit
§11-13C-2. Legislative Finding and Purpose
§11-13C-4. Amount of Credit Allowed
§11-13C-4a. Credit Allowed for Locating Corporate Headquarters in This State
§11-13C-4b. Credit Allowable for Certified Projects
§11-13C-5. Application of Annual Credit Allowance
§11-13C-6. Qualified Investment
§11-13C-7. New Jobs Percentage
§11-13C-7a. Small Business Credit
§11-13C-8. Forfeiture of Unused Tax Credits; Redetermination of Credit Allowed
§11-13C-8a. Recapture of Credit; Recapture Tax Imposed
§11-13C-9. Transfer of Qualified Investment to Successors
§11-13C-10. Identification of Investment Credit Property
§11-13C-11. Failure to Keep Records of Investment Credit Property
§11-13C-12. Interpretation and Construction
§11-13C-14. Restrictions and Limitations on Credits Allowed by This Article
§11-13C-15. Continuing Suspension of New Credit Entitlements, Exceptions, Effective Date