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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 § 11-24-40: Effective date; severability.

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Where this section sits in the code
  1. CHAPTER 11. TAXATION.
  2. ARTICLE 24. CORPORATION NET INCOME TAX.

(a) Effective date. -- The provisions of this article shall take effect on July 1, 1967.

(b) Severability. -- 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.

Collected 2026-09-06T00:22:06Z. Source file · JSON

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