§11-24-2. Short title; arrangement and classification.
This article may be cited as the "West Virginia Corporation
Net Income 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, nor shall be descriptive matter or
headings relating to any part, section, subsection or paragraph
be given any legal effect.