West Virginia Statutes
§ 11-23-4 — Tax base determined
West Virginia § 11-23-4
This text of West Virginia § 11-23-4 (Tax base determined) 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 § 11-23-4 (2026).
Text
The tax base of a taxpayer, for purposes of this article, shall be its capital, as defined and adjusted in section three of this article. If the taxpayer is also taxable in another state, then the tax base of the taxpayer shall be its capital, as defined in section three of this article, multiplied by its apportionment factor determined under section five of this article.
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Legislative History
1985 Reg. Sess., HB1693
Nearby Sections
15
§ 11-1-1a
Provision of legal services§ 11-1-1b
Training of employees§ 11-1-2b
Housing index requirements§ 11-10-1
Legislative findingsCite This Page — Counsel Stack
Bluebook (online)
West Virginia § 11-23-4, Counsel Stack Legal Research, https://law.counselstack.com/statute/wv/11/11-23-4.