{"data":{"id":"us-wv/w.-va.-code-11-13kk-10","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13KK-10","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 §11-13KK-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.\n(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.","path":["CHAPTER 11. TAXATION.","ARTICLE 13KK. WEST VIRGINIA TAX CREDIT FOR FEDERAL EXCISE TAX IMPOSED UPON SMALL ARMS AND AMMUNITION MANUFACTURERS."],"source_url":"https://code.wvlegislature.gov/11-13KK-10/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:50Z","sha256":"80fab5c1900b5c9393e4a9b0c0c63e1c3da85f175c549bc372c69e543b7abc73","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13kk-9","next":"us-wv/w.-va.-code-11-13kk-11"},"notice":"GroundRules: Original legal text. Not legal advice."}