§11-23-4. Tax base determined.
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
Note: WV Code updated with legislation passed through the 2013 1st Special Session
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