(a) If any provision of this article or the application thereof is for any reason adjudged by any court of competent jurisdiction to be invalid, the judgment may not affect, impair or invalidate the remainder of the article, but shall be confined in its operation to the provision thereof directly involved in the controversy in which the judgment shall have been rendered, and the applicability of the provision to other persons or circumstances may not be affected thereby.
(b) If any provision of this article or the application thereof is made invalid or inapplicable by reason of the repeal or any other invalidation of any statute therein addressed or referred to, such invalidation or inapplicability may not affect, impair or invalidate the remainder of the article, but shall be confined in its operation to the provision thereof directly involved with, pertaining to, addressing or referring to the statute, and the application of the provision with regard to other statutes or in other instances not affected by any such repealed or invalid statute may not be abrogated or diminished in any way.
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