(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 11-13KK-1 et seq. of this code; 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 11-13KK-1 et seq. of this code shall be reasonably construed in order to effectuate the legislative intent recited in 11-13KK-1 of this code.
Structure West Virginia Code
§11-13KK-1. Legislative Finding and Purpose
§11-13KK-3. Amount of Credit Allowed
§11-13KK-4. Application of Annual Credit Allowance
§11-13KK-5. Qualified Investment
§11-13KK-6. Forfeiture of Unused Tax Credits; Redetermination of Credit Allowed
§11-13KK-7. Transfer of Qualified Investment to Successors
§11-13KK-8. Identification of Investment Credit Property
§11-13KK-9. Failure to Keep Records of Investment Credit Property
§11-13KK-10. Interpretation and Construction
§11-13KK-11. Burden of Proof; Application Required; Failure to Make Timely Application
§11-13KK-12. Tax Credit Review and Accountability
§11-13KK-14. General Procedure and Administration