If any provision of this article or the application thereof to any person or circumstance is held unconstitutional or invalid, such unconstitutionality or invalidity shall not affect, impair or invalidate other provisions or applications of the article, and to this end the provisions of this article are declared to be severable.
Structure West Virginia Code
Article 14A. Motor Carrier Road Tax
§11-14A-1. Short Title; Arrangement of Sections or Portions of Article
§11-14A-3. Imposition of Tax; Amount; Tax in Addition to All Other Taxes
§11-14A-3a. Leased Motor Carriers, Household Goods Carriers, and Independent Contractors
§11-14A-7. Identification Markers; Fees; Civil Penalties; Criminal Penalties
§11-14A-9. Credits Against Tax
§11-14A-11. Refunds Authorized; Claim for Refund and Procedure Thereon; Surety Bonds and Cash Bonds
§11-14A-12. Enforcement Powers
§11-14A-13. Disposition of Tax Collected
§11-14A-16. Civil Penalty for Failure to File Required Return When No Tax Due