If the personal representative of the estate of a nonresident is a corporation duly authorized, qualified and acting as such personal representative in the jurisdiction of the domicile of the decedent, it shall be under the duties and obligations as to the giving of notices and filing of returns required by this article, and may bring and defend actions and suits as may be authorized or permitted by this article, and articles nine and ten of this chapter, to the same extent as an individual personal representative, notwithstanding that such corporation may be prohibited from exercising in this state any powers as personal representative. Nothing herein contained shall be taken or construed as authorizing corporations not authorized to do business in this state to qualify or act as personal representative, administrator or in any other fiduciary capacity, if otherwise prohibited by the laws of this state, except to the extent herein expressly provided.
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