(a) Imposition of tax. -- A tax in an amount computed as provided in this section is imposed on the transfer of the taxable estate located in West Virginia of every nonresident decedent.
(b) Amount of tax. -- The tax shall be an amount computed by multiplying the federal credit by a fraction, the numerator of which is the value of that part of the gross estate over which West Virginia has jurisdiction for estate tax purposes. The denominator shall be the value of the decedent's gross estate.
(c) Property of nonresident. -- For purposes of this section, property included in the gross estate of a nonresident which is taxable under this section shall include:
(1) Real property and real property interests located in this state, including (but not limited to) mineral interests, royalties, production payments, leasehold interests or working interests in coal, oil, gas or any other natural resource.
(2) Tangible personal property having an actual situs in this state.
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