West Virginia § 11-13Q-16 Interpretation and construction

West Virginia Statutes

§ 11-13Q-16 — Interpretation and construction

West Virginia·Ch. 11 TAXATION·Art. 13Q ECONOMIC OPPORTUNITY TAX CREDIT

(a)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 article; and no legal effect may be given to any descriptive matter or heading relating to any section, subsection or paragraph of this article.

(b)The provisions of this article shall be reasonably construed in order to effectuate the legislative intent recited in section two of this article.

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(a) 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 article; and no legal effect may be given to any descriptive matter or heading relating to any section, subsection or paragraph of this article.

(b) The provisions of this article shall be reasonably construed in order to effectuate the legislative intent recited in section two of this article.

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