W. Va. Code § 11-15-31: Construction and severability.
Where this section sits in the code
- CHAPTER 11. TAXATION.
- ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
(a) Construction. –- 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) Severability. -– 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 may not affect the validity of the remaining portions of this article or any part thereof.
Collected 2026-09-06T00:21:55Z. Source file · JSON