Collections
West Virginia Code
Chapter 11
11
Estate Taxes.
Learn More
Log In
Sign Up
11-11-1
Short title; arrangement and classification.
11-11-2
Definitions.
11-11-3
Imposition of tax.
11-11-4
Tax on transfer of estate of residents; credit; property of residents defined.
11-11-5
Tax on transfer of estate of nonresidents; property of nonresidents defined; exemption.
11-11-6
Tax on transfer of estate of aliens.
11-11-7
Nonprobate inventory of estates; penalties.
11-11-8
Estate tax returns.
11-11-9
Extension of time for filing return.
11-11-10
Amended returns.
11-11-11
Returns executed by Tax Commissioner.
11-11-12
Report of change in federal estate tax.
11-11-13
Payment of tax.
11-11-14
Extension of time for payment.
11-11-15
Interest.
11-11-16
Receipts for taxes.
11-11-17
Special lien for estate tax.
11-11-17a
Discharge of nonresident decedent’s real property in absence of ancillary administration, termination.
11-11-18
Discharge of estate; notice of lien; limitation on lien; etc.
11-11-19
Final accounting delayed until liability for tax determined.
11-11-20
Liability of personal representatives; etc.
11-11-21
Duty of resident personal representative of nonresident decedent.
11-11-22
Duties and powers of corporate personal representatives of nonresident decedents.
11-11-23
Proof of payment of death taxes to state of domicile.
11-11-24
Domicile of decedent.
11-11-25
W. Va. Code § 11-11-25
Repealed
11-11-26
Sale of real estate by personal representative to pay tax.
11-11-27
Prima facie liability for tax.
11-11-28
Apportionment of West Virginia estate taxes; deduction of taxes by the fiduciary from shares of beneficiaries.
11-11-29
Time for assessment of tax.
11-11-30
Refund of excess tax due to overpayment of federal estate tax.
11-11-31
Agreements as to amount of tax due.
11-11-32
W. Va. Code § 11-11-32
Repealed
11-11-33
Administration of article by Tax Commissioner.
11-11-34
Appointment of special appraisers.
11-11-35
Privacy of information.
11-11-36
Money penalty for failure to produce records.
11-11-37
Interpretation and construction.
11-11-38
Estates to which article applies; former law preserved.
11-11-39
Effectiveness of this article.
11-11-40
General procedure and administration.
11-11-41
Criminal penalties.
11-11-42
Severability.
11-11-43
Effective date.