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