West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-23-4
Tax base determined
Official textcode.wvlegislature.gov
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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In this chapter (40 sections)
- 11-21A-7 · Claims for refund or credits of West Virginia tax arising…
- 11-21A-8 · Scope of adjustments and extensions of time
- 11-21A-9 · Effective date
- 11-21A-10 · Legislative, interpretive, and procedural rules
- 11-21A-11 · General procedure and administration
- 11-21A-12 · Crimes and penalties
- 11-22-1 · Definitions
- 11-22-2 · Rate of tax; when and by whom payable; additional county tax;…
- 11-22-3 · Payment from proceeds of judicial sale
- 11-22-4 · Documentary stamps; affixing; cancellation; declaration of…
- 11-22-5 · Commissioner to provide for sale of stamps; rules and…
- 11-22-6 · Duties of clerk; declaration of consideration or value;…
- 11-22-7 · Failure to affix stamps
- 11-22-8 · Penalty for recording without documentary stamp; effect
- 11-22-9 · Unlawful acts; penalty
- 11-22-10 · Erroneous collections; refund
- 11-23-1 · Legislative finding
- 11-23-2 · Short title; arrangement of sections or portions thereof
- 11-23-3 · Meaning of terms; specific terms defined
- 11-23-3A · Meaning of terms; general rule
- 11-23-4 · Tax base determined
- 11-23-5 · Apportionment of tax base
- 11-23-5A · Special apportionment rules - financial organizations
- 11-23-5B · 11-23-5B
- 11-23-6 · Imposition of tax; change in rate of tax
- 11-23-7 · Persons and other organizations exempt from tax
- 11-23-8 · Accounting periods and methods of accounting
- 11-23-9 · Annual returns
- 11-23-9A · Method of filing for business taxes
- 11-23-10 · Extension of time for filing returns
- 11-23-11 · Time and place for paying tax shown on returns
- 11-23-12 · Extensions of time for paying tax
- 11-23-13 · Declaration and payment of estimated tax
- 11-23-14 · Requirements concerning returns, notices, records and…
- 11-23-15 · Signing of returns and other documents
- 11-23-16 · Place for filing returns or other documents
- 11-23-17 · Credits against tax; expiration of credits
- 11-23-17A · (Effective July 1, 1987) Tax credit for business investment…
- 11-23-17B · Application of tax credits
- 11-23-18 · Tax under this article in addition to all other taxes