(a) When required. -- If the personal representative files an amended federal estate tax return, he shall, within sixty days thereafter, file an amended return under this article, and give such information as the Tax Commissioner may require. Such amended return shall include a copy of the amended federal estate tax return.
(b) Payment of additional tax. -- Any additional tax due under this article shall be remitted when the amended return is filed.
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