West Virginia Code § 31-14-4

Issuance of charter; exemption from license tax
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Upon the filing in the office of the Secretary of State of the agreement provided for in
section two of this article, the Secretary of State shall issue his certificate as provided in
section seven, article one of this chapter, except that the Secretary of State shall not require
the payment of the license tax provided for in sections seventy-eight and seventy-nine,
article twelve, chapter eleven of the Code of West Virginia, 1931, as amendeed. A corporation
organized under the provisions of this article shall be exempt from such license tax.

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