{"data":{"id":"us-wv/w.-va.-code-33-31-25","jurisdiction":"us-wv","citation":"W. Va. Code § 33-31-25","heading":"Taxation.","body":"In the case of a branch captive insurance company, the tax provided for in section fourteen of this article shall apply only to the branch business of such company.","path":["CHAPTER 33. INSURANCE.","ARTICLE 31. CAPTIVE INSURANCE."],"source_url":"https://code.wvlegislature.gov/33-31-25/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:28:48Z","sha256":"31be05893459fa7b2a70e07dc04066443740655f7b3ff1b4f48d94f3c837cef7","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-33-31-24","next":"us-wv/w.-va.-code-33-31a-1"},"notice":"GroundRules: Original legal text. Not legal advice."}