This article shall be known as the "West Virginia Estate Tax Act."
Structure West Virginia Code
§11-11-1. Short Title; Arrangement and Classification
§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
§11-11-9. Extension of Time for Filing Return
§11-11-11. Returns Executed by Tax Commissioner
§11-11-12. Report of Change in Federal Estate Tax
§11-11-14. Extension of Time for Payment
§11-11-17. Special Lien for Estate Tax
§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
§11-11-26. Sale of Real Estate by Personal Representative to Pay Tax
§11-11-27. Prima Facie Liability for Tax
§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
§11-11-33. 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