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-15 - Severability

15.1. If any provision of W. Va. Code § 11-13KK-1, et seq. or this rule, or the application thereof, is for any reason adjudged by any court of competent jurisdiction to be invalid, the judgment may not affect, impair, or invalidate the remainder of W. Va. Code § 11-13KK-1, et seq. or this rule, but shall be confined in its operation to the provision thereof directly involved in the controversy in which the judgment shall have been rendered, and the applicability of the provision to other persons or circumstances may not be affected thereby.

15.2. If any provision of W. Va. Code § 11-13KK-1, et seq. or this rule, or the application thereof, is made invalid or inapplicable by reason of the repeal or any other invalidation of any statute, section, or portion therein addressed or referred to, such invalidation or inapplicability may not affect, impair, or invalidate the remainder of W. Va. Code § 11-13KK-1, et seq. or this rule, but shall be confined in its operation to the provision thereof directly involved with, pertaining to, addressing, or referring to the statute, section, or portion, and the application of the provision with regard to other statutes, sections, or portions or in other instances not affected by any such repealed or invalid statute, section, or portion may not be abrogated or diminished in any way.