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.
W. Va. Code § 11-23-18
Tax under this article in addition to all other taxes
Known as the Business Franchise Tax Act
The act spans §§ 11-23-1 to 11-23-9a (47 sections).
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.