West Virginia § 11-12B-1 Short title; arrangement and classification

West Virginia Statutes

§ 11-12B-1 — Short title; arrangement and classification

West Virginia § 11-12B-1

Ch. 11TAXATION

Art. 12BMINIMUM SEVERANCE TAX ON COAL

This text of West Virginia § 11-12B-1 (Short title; arrangement and classification) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

W. Va. Code § 11-12B-1 (2026).

Text

This article may be cited as the "Minimum Severance Tax Act." 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 or paragraph of this article.

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This article may be cited as the "Minimum Severance Tax Act." 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 or paragraph of this article.