This business franchise tax on corporations and partnerships is enacted pursuant to the provision of article X, section one of the Constitution of this state, granting to the Legislature the authority to tax privileges, franchises and incomes of persons and corporations. The Legislature finds and declares that this franchise tax is imposed on the privilege of doing business in this state, and that this tax is not an ad valorem property tax imposed on the property of corporations and partnerships doing business in this state.
W. Va. Code § 11-23-1
Legislative finding
Known as the Business Franchise Tax Act
The act spans §§ 11–11 (47 sections).
Applied in 3 court decisions — leading case 220 W. Va. 163 - Tax Commissioner v. MBNA America Bank, N.A. (2007)
Most recently applied in 228 W. Va. 142 - Morris v. Heartwood Forestland Fund Ltd. Partnership (November 2010)
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.