West Virginia Dissolution for Corporation Never Commencing Business /File Online here is a service provided by the West Virginia Secretary of State that allows corporations that have never started business operations to be dissolved online. This service allows corporations to dissolve without the need of a physical document and does not require the payment of franchise tax. It also provides guidance for corporations to complete the dissolution process and file the necessary documents online. The types of West Virginia Dissolution for Corporation Never Commencing Business /File Online here are: (1) Voluntary Dissolution, (2) Involuntary Dissolution, and (3) Administrative Dissolution.