West Virginia § 11-23-2 Short title; arrangement of sections or portions thereof

West Virginia Statutes

§ 11-23-2 — Short title; arrangement of sections or portions thereof

West Virginia § 11-23-2

Ch. 11TAXATION

Art. 23BUSINESS FRANCHISE TAX

This text of West Virginia § 11-23-2 (Short title; arrangement of sections or portions thereof) 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 § 11-23-2 (2026).

Text

This article shall be known and may be cited as the "Business Franchise Tax Act." No inference, implication or presumption of legislative construction or intent shall 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 shall be given to any descriptive matter or heading relating to any part, section, subsection or paragraph of this article.

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This article shall be known and may be cited as the "Business Franchise Tax Act." No inference, implication or presumption of legislative construction or intent shall 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 shall be given to any descriptive matter or heading relating to any part, section, subsection or paragraph of this article.