(a) If any provision of 11-13KK-1 et seq. of this code, 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 11-13KK-1 et seq. of this code, 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 11-13KK-1 et seq. of this code, 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 11-13KK-1 et seq. of this code, 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and the application of the provision with regard to other statutes or in other instances not affected by any such repealed or invalid statute may not be abrogated or diminished in any way.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
§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