If any provision of this article or the application thereof shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the remainder of said article, but shall be confined in its operation to the provision thereof directly involved in the controversy in which such judgment shall have been rendered, and the applicability of such provision to other persons or circumstances shall not be affected thereby.
Structure West Virginia Code
Article 23. Business Franchise Tax
§11-23-2. Short Title; Arrangement of Sections or Portions Thereof
§11-23-3. Meaning of Terms; Specific Terms Defined
§11-23-3a. Meaning of Terms; General Rule
§11-23-5. Apportionment of Tax Base
§11-23-5a. Special Apportionment Rules - Financial Organizations
§11-23-6. Imposition of Tax; Change in Rate of Tax
§11-23-7. Persons and Other Organizations Exempt From Tax
§11-23-8. Accounting Periods and Methods of Accounting
§11-23-9a. Method of Filing for Business Taxes
§11-23-10. Extension of Time for Filing Returns
§11-23-11. Time and Place for Paying Tax Shown on Returns
§11-23-12. Extensions of Time for Paying Tax
§11-23-13. Declaration and Payment of Estimated Tax
§11-23-14. Requirements Concerning Returns, Notices, Records and Statements
§11-23-15. Signing of Returns and Other Documents
§11-23-16. Place for Filing Returns or Other Documents
§11-23-17. Credits Against Tax; Expiration of Credits
§11-23-17b. Application of Tax Credits
§11-23-18. Tax Under This Article in Addition to All Other Taxes
§11-23-21. General Procedure and Administration
§11-23-25. Credit for Consumers Sales and Service Tax and Use Tax Paid