West Virginia Code
Article 13D. Tax Credits for Industrial Expansion and Revitalization, Research and Development Projects, Certain Housing Development Projects, Management Information Services Facilities, Industrial Facilities Producing Coal-Based Liquids Used to Prod...
§11-13D-9. Severability

(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application of such provision with regard to other statutes or in other instances not affected by any such invalid or repealed statute shall not be abrogated or diminished in any way.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

West Virginia Code

Chapter 11. Taxation

Article 13D. Tax Credits for Industrial Expansion and Revitalization, Research and Development Projects, Certain Housing Development Projects, Management Information Services Facilities, Industrial Facilities Producing Coal-Based Liquids Used to Prod...

§11-13D-1. Legislative Findings and Purpose

§11-13D-2. Definitions

§11-13D-3. Amount of Credit Allowed for Industrial Expansion or Revitalization, for Eligible Research and Development Projects, and for Qualified Housing Development Projects

§11-13D-3a. Application of Credit After June 30, 1987

§11-13D-3b. Application of Credit After June 30, 1989

§11-13D-3c. Amount of Credit Allowed and Application of Credit for Qualified Investment in a Management Information Services Facility

§11-13D-3d. Amount of Credit Allowed and Application of Credit for Qualified Investment in a New Industrial Facility Producing Coal-Based Liquids Used to Produce Synthetic Motor Fuel or Synthetic Special Fuel

§11-13D-3e. Application of Credit After June 30, 1993

§11-13D-3f. Amount of Credit Allowed and Application of Credit for Qualified Investment in an Aerospace Industrial Facility

§11-13D-4. Eligible Investment for Industrial Expansion or Revitalization

§11-13D-5. Eligible Investment for Research and Development

§11-13D-5a. Eligible Investment for Qualified Housing Development Project

§11-13D-5b. Qualified Investment for a Management Information Services Facility

§11-13D-6. Forfeiture of Unused Tax Credits, Redetermination of Credit Required

§11-13D-7. Transfer of Eligible Investment to Successors

§11-13D-8. Prior Industrial Expansion Credit Preserved

§11-13D-9. Severability

§11-13D-10. Termination of Credit, Exception for Electricity Producers, Preservation of Entitlements