This article shall apply to estates of decedents dying before or after its enactment.
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