{"data":{"id":"us-wv/w.-va.-code-11-23-18","jurisdiction":"us-wv","citation":"W. Va. Code § 11-23-18","heading":"Tax under this article in addition to all other taxes.","body":"The returns, requirements and taxes set forth and imposed under this article shall be in addition to all other reports, requirements, taxes and duties set forth and imposed by this state.","path":["CHAPTER 11. TAXATION.","ARTICLE 23. BUSINESS FRANCHISE TAX."],"source_url":"https://code.wvlegislature.gov/11-23-18/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:22:03Z","sha256":"1c708c61f2fb8666f08976b9189c3276a1101b8c91f19126405b6cc61660c4d5","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-23-17b","next":"us-wv/w.-va.-code-11-23-19"},"notice":"GroundRules: Original legal text. Not legal advice."}