{"data":{"id":"us-wv/w.-va.-code-11-23-4","jurisdiction":"us-wv","citation":"W. Va. Code § 11-23-4","heading":"Tax base determined.","body":"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.","path":["CHAPTER 11. TAXATION.","ARTICLE 23. BUSINESS FRANCHISE TAX."],"source_url":"https://code.wvlegislature.gov/11-23-4/","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":"10ec1db3888ebac2ba487a59ae02aa4ed61bbae5f575e87a473ed9a80d53c69a","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-23-3a","next":"us-wv/w.-va.-code-11-23-5"},"notice":"GroundRules: Original legal text. Not legal advice."}