West Virginia!

 
   Corporate Name Endings
     * The name must not be same as or deceptively similar to name
       already in use by another existing corporation of, or foreign
       corporation qualified to do business in West Virginia, without
       written consent of the other corporation or court order
       establishing right of applicant to use name. The name must not
       imply purpose other than that stated in articles of incorporation.
       The name must contain one of the following words: "company",
       "corporation", "incorporated", or "limited" or an abbreviation of
       one of such words. Words "engineer", "engineering" cannot be used
       unless corporate purpose is professional engineering and one or
       more of incorporators is registered professional engineer.
       
   Articles of Incorporation Requirements
     * Director Information
          * Minimum Number - One or more.
          * Residence Requirements. - No provision.
          * Age Requirements - None.
          * Directors are required to be listed in the articles of
            incorporation.
     * Officer Information
          * The officers are not required to be listed in the articles of
            incorporation.
     * Stock Information
          * An increase in the shares may cause an increase in the
            initial filing fee.
       
   Yearly Requirements
     * Annual Statements
          * The rate of tax is the greater of: (1) $50 or (2)
            seventy-five one-hundredths of one percent of the value of
            the corporation's capital.
     * Income Tax Rate
          * 9.0% of taxable income. Also an annual tax is due based upon
            capital stock. For domestic corporations, the rates are as
            follows.
          *
            
   Capital Stock Tax
   $5,000 or less $20
   $5,000 to $10,000 $30
   $10,000 to 25,000 $40
   $25,000 to 50,000 $50
   $50,000 to $75,000 $80
   $75,000 to $100,000 $100
   $100,000 to $125,000 $110
   $125,000 to $150,000 $120
   $150,000 t0 $175,000 $140
   $175,000 to $200,000 $150
   $200,000 to $1,000,000 $180 plus $0.20 per $1,000 or fraction thereof
   over $200,000
   $1,000,000 to 15,000,000 $340 plus $0.15 per $1,000 or fraction
   thereof over $1,000,000
   $15,000,000 and over $2500
          * No par stock is valued at $25 per share unless it was
            originally issued for a greater consideration [W.V.C.
            S:11-12C-2].
       
   For more information on taxes, visit www.state.wv.us/taxrev