West Virginia legislation · 2026 Regular Session
West Virginia HB4546: Providing for biennial reporting instead of annual reporting for business organizations.
Status: Signed into law, April 1, 2026
What the bill says
An act to amend and reenact §11-12C-5, §19-4-19, §31B-1-108, §31B-2-208, §31B-2-211, §31B-8-809, §31B-10-1006, §31D-1-131, §31G-2-19, §33-4-12, §47-9-10a, §47-9-53a, §47B-10-1, §47B-10-4; and §59-1-2 of the Code of West Virginia, 1931, as amended, related to making certain business reporting requirements and fees to the Secretary of State biennially instead of annually. CHAPTER 11. TAXATION. ARTICLE 12C. CORPORATE LICENSE TAX. §11-12C-5. Annual fee of Secretary of State as attorney-in-fact. Every domestic and foreign corporation and every domestic and foreign limited partnership shall pay an a.
From the enrolled text, March 14, 2026:
AN ACT to amend and reenact §11-12C-5, §19-4-19, §31B-1-108, §31B-2-208, §31B-2-211, §31B-8-809, §31B-10-1006, §31D-1-131, §31G-2-19, §33-4-12, §47-9-10a, §47-9-53a, §47B-10-1, §47B-10-4; and §59-1-2 of the Code of West Virginia, 1931, as amended, related to making certain business reporting requirements and fees to the Secretary of State biennially instead of annually. CHAPTER 11. TAXATION. ARTICLE 12C. CORPORATE LICENSE TAX. §11-12C-5. Annual fee of Secretary of State as attorney-in-fact. Every domestic and foreign corporation and every domestic and foreign limited partnership shall pay an annual fee of $25 for the services of the Secretary of State as attorney-in-fact for the corporation or limited partnership, which fee is due and payable at the initial registration of the corporation and limited partnership and every year thereafter with the same return, collected by the same officers, and accounted for in the same way as the annual license tax imposed on corporations under this article. Notwithstanding any provision of this section to the contrary, a corporation or limited partnership that has made a valid election to file biennial reports pursuant to §59-1-2a(d)(3) of this code may, in lieu of the annual fee, pay a biennial fee of $50 at the time of filing its biennial report. The Tax Commissioner shall deposit one half of all attorney-in-fact fees collected under this section in the state General Revenue Fund …