West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13KK - West Virginia Tax Credit for Federal Excise Tax Imposed Upon Small Arms and Ammunition Manufacturers
Section 110-13KK-10 - Interpretation and construction
Universal Citation: 110 WV Code of State Rules 110-13KK-10
Current through Register Vol. XLI, No. 38, September 20, 2024
10.1. 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 this rule; and no legal effect may be given to any descriptive matter or heading relating to any section, subsection, paragraph, part, or item of this rule.
10.2. The provisions of this rule shall be reasonably construed in order to effectuate the legislative intent recited in W. Va. Code § 11-13KK-1.
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