(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and the application of the provision with regard to other statutes or in other instances not affected by any such repealed or invalid statute may not be abrogated or diminished in any way.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 13Q. Economic Opportunity Tax Credit
§11-13Q-2. Legislative Finding and Purpose
§11-13Q-4. Amount of Credit Allowed
§11-13Q-5. Credit Allowed for Locating Corporate Headquarters in This State
§11-13Q-6. Credit Allowable for Certified Projects
§11-13Q-7. Application of Annual Credit Allowance
§11-13Q-8. Qualified Investment
§11-13Q-9. New Jobs Percentage
§11-13Q-10. Credit for Small Business
§11-13Q-10a. Credit Allowed for Specified High Technology Manufacturers
§11-13Q-11. Forfeiture of Unused Tax Credits; Redetermination of Credit Allowed
§11-13Q-12. Recapture of Credit; Recapture Tax Imposed
§11-13Q-13. Transfer of Qualified Investment to Successors
§11-13Q-14. Identification of Investment Credit Property
§11-13Q-15. Failure to Keep Records of Investment Credit Property
§11-13Q-16. Interpretation and Construction
§11-13Q-18. Burden of Proof; Application Required; Failure to Make Timely Application
§11-13Q-19. Business Eligible for Credit Entitlements
§11-13Q-20. Tax Credit Review and Accountability
§11-13Q-21. Effective Date; Election; Notice of Claim or Election Under Transition Rules
§11-13Q-22. Credit Available for Taxpayers Which Do Not Satisfy the New Jobs Percentage Requirement