2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 26. HEALTH CARE PROVIDER MEDICAID TAX.
§11-26-2. Short title; arrangement and classification.

§11-26-2. Short title; arrangement and classification.

This article may be cited as the "West Virginia Health Care Provider Medicaid Enhancement Tax Act of 1991." 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 or heading relating to any part, section, subdivision or paragraph of this article.

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