This article may be cited as the "Severance and Business Privilege Tax Act of 1993". No inference, implication or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section or provision or portion of this article, and no legal effect shall be given to any descriptive matter of headings relating to any part, section, subsection, subdivision or paragraph of this article.
W. Va. Code § 11-13A-1
Short title; arrangement and classification
Known as the Severance and Business Privilege Tax Act
The act spans §§ 11-13A-1 to 11-13A-9a (38 sections).
Applied in 1 court decision — leading case 209 W. Va. 274 - Coordinating Council for Independent Living, Inc. v. Palmer (2001)
Most recently applied in 209 W. Va. 274 - Coordinating Council for Independent Living, Inc. v. Palmer (April 2001)
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.