(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 reasonably construed in order to effectuate the legislative intent recited in 11-13EE-1 of this article.
Structure West Virginia Code
Article 13EE. Coal Severance Tax Rebate
§11-13EE-1. Findings and Purpose
§11-13EE-4. Information Required to Determine Amount of Rebate Allowable
§11-13EE-6. Suspension of Payment of Rebate
§11-13EE-7. Burden of Proof; Application Required; Failure to Make Timely Application
§11-13EE-8. Identification of Capital Investment Property
§11-13EE-9. Failure to Keep Records of Investment Credit Property
§11-13EE-10. Transfer of Qualified Investment Property to Successors
§11-13EE-11. Recapture of Rebate; Recapture Tax Imposed