{"data":{"id":"us-wv/w.-va.-code-11-13gg-13","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13GG-13","heading":"Interpretation and construction.","body":"(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 §11-13GG-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.\n(b) The provisions of §11-13GG-1 et seq. of this code shall be reasonably construed in order to effectuate the legislative intent recited in §11-13GG-2 of this code.","path":["CHAPTER 11. TAXATION.","ARTICLE 13GG. DOWNSTREAM NATURAL GAS MANUFACTURING INVESTMENT TAX CREDIT OF 2020."],"source_url":"https://code.wvlegislature.gov/11-13GG-13/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:49Z","sha256":"9ad33f0e0bebfc1b1efc37ca7d923da0dc2d31000915c2419490dd6d3de1ed8e","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13gg-12","next":"us-wv/w.-va.-code-11-13gg-14"},"notice":"GroundRules: Original legal text. Not legal advice."}