The board shall hold hearings at such times and places as it may determine, upon notice to the parties to the agreement, all of whom shall be entitled to be heard, to present evidence and to examine and cross-examine witnesses.
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