This article shall apply only to cases in which each of the states involved has a law identical with or substantially similar to this article.
Structure West Virginia Code
Article 11B. Interstate Arbitration of Inheritance and Death Taxes
§11-11B-1. Arbitration Authorized
§11-11B-4. Determination of Board
§11-11B-5. Majority Vote; Exception
§11-11B-6. Filing of Board's Determination
§11-11B-7. Additions to Tax, Penalties and Interest
§11-11B-8. Compromise Permitted
§11-11B-9. Compensation and Expenses of Board