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West Virginia · Through as of 2026-08-03; contains at least the enactments of the 2026 Regular Session · Newer source version available

W. Va. Code § 11-15B-31: Conflict; partial unconstitutionality.

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Where this section sits in the code
  1. CHAPTER 11. TAXATION.
  2. ARTICLE 15B. STREAMLINED SALES AND USE TAXES.

(a) Conflict. -– If a court of competent jurisdiction finds that the provisions of this article and of article fifteen-a of this chapter conflict and cannot be harmonized, then the provisions of this article 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 does not affect the validity of the remaining portions of this article or any part thereof.

Collected 2026-09-06T00:21:57Z. Source file · JSON

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