The board shall, by majority vote, determine the domicile of the decedent at the time of his death. This determination shall be final for purposes of imposing and collecting inheritance and death taxes but for no other purpose.
W. Va. Code § 11-11B-4
Determination of board
Known as the Uniform Act
The act spans §§ 11-11A-1 to 11-11B-9 (19 sections).
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.