West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13A - Severance Tax
Section 110-13A-21 - Severability
Universal Citation: 110 WV Code of State Rules 110-13A-21
Current through Register Vol. XLI, No. 38, September 20, 2024
21.1. If any provision of these regulations or the application thereof shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgement shall not affect, impair, or invalidate the remainder of these regulations, but shall be confined in its operation to the provisions thereof directly involved in the controversy in which such judgement shall have been rendered, and the applicability of such provision to other persons or circumstances shall not be affected thereby.
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