(a) If a court of competent jurisdiction finds that the provisions of this article and of article fifteen-b of this chapter conflict and cannot be harmonized, then the provisions of article fifteen-b shall control.
(b) If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this article is for any reason held to be invalid, unlawful or unconstitutional, that decision does not affect the validity of the remaining portions of this article or any part thereof.
Structure West Virginia Code
§11-15A-1a. Legislative Findings
§11-15A-2a. Tax on Value of Property Used or Consumed in This State
§11-15A-2b. Tax on the Manufacture, Sale and Installation of Modular Dwellings
§11-15A-3a. Moving Residence or Business Into State
§11-15A-3d. Direct Pay Permits
§11-15A-6. Collection by Retailer
§11-15A-6a. Collection by Certain Other Retailers
§11-15A-6b. Collection of Tax by Marketplace Facilitators and Referrers
§11-15A-10. Payment to Tax Commissioner
§11-15A-10a. Credit for Sales Tax Liability Paid to Another State
§11-15A-12. Bond to Secure Payment
§11-15A-13. Tax on Gasoline and Special Fuel; Section Repealed January 1, 2004
§11-15A-13a. Tax on Motor Fuel Effective January 1, 2004
§11-15A-18. Seller Must Show Sale Not at Retail; Presumption
§11-15A-21. Books; Examination
§11-15A-22. Canceling or Revoking Permits
§11-15A-23. Tax Imposed Is in Addition to All Other Taxes and Charges
§11-15A-27. Construction; Partial Unconstitutionality