GroundRules
W. Va. Code § 11-13KK-10: Interpretation and construction.
Where this section sits in the code
- CHAPTER 11. TAXATION.
- ARTICLE 13KK. WEST VIRGINIA TAX CREDIT FOR FEDERAL EXCISE TAX IMPOSED UPON SMALL ARMS AND AMMUNITION MANUFACTURERS.
(a) No inference, implication, or presumption of legislative construction or intent may be drawn or made by reason of the location or grouping of any particular section, provision, or portion of §11-13KK-1 et seq. of this code; and no legal effect may be given to any descriptive matter or heading relating to any section, subsection, or paragraph of this article.
(b) The provisions of §11-13KK-1 et seq. of this code shall be reasonably construed in order to effectuate the legislative intent recited in §11-13KK-1 of this code.
Collected 2026-09-06T00:21:50Z. Source file · JSON