W. Va. Code R. § 110-21-82

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-21-82 - Severability

82.1. If any provision of the West Virginia Personal Income Tax Act 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 said Act, but shall be confined in its operation to the provision 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.