The board shall, by majority vote, determine the domicile of the decedent at the time of his death. This determination shall be final for purposes of imposing and collecting inheritance and death taxes but for no other purpose.
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