(a) 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.
(b) If any provision of this article or the application thereof shall be made invalid or inapplicable by reason of the failure of the Legislature to enact any statute therein addressed or referred to, or by reason of the repeal or any other invalidation of any statute therein addressed or referred to, such failure to reenact on such repeal or invalidation of any such statute shall not affect, impair or invalidate the remainder of the said article, but shall be confined in its operation to the provision thereof directly involved with, pertaining to, addressing or referring to the said statute, and the application of such provision with regard to other statutes or in other instances not affected by any such invalid or repealed statute shall not be abrogated or diminished in any way.
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