Effectiveness of this article
Known as the West Virginia Estate Tax Act
The act spans §§ 11-11-1 to 11-11-9 (43 sections).
This article shall remain in force and effect until either one of the following events occurs:
(1) This article is repealed by the Legislature; or
(2) The government of the United States ceases to allow credit against its estate tax for payment of state death taxes.
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.