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§11-11-1. Short Title; Arrangement and Classification - This article shall be known as the "West Virginia Estate...
§11-11-2. Definitions - (a) General. -- When used in this article, or in...
§11-11-3. Imposition of Tax - Whenever a federal estate tax is payable to the United...
§11-11-4. Tax on Transfer of Estate of Residents; Credit; Property of Residents Defined - (a) Imposition of tax. -- A tax in the amount...
§11-11-5. Tax on Transfer of Estate of Nonresidents; Property of Nonresidents Defined; Exemption - (a) Imposition of tax. -- A tax in an amount...
§11-11-6. Tax on Transfer of Estate of Aliens - (a) Imposition of tax. -- A tax in the amount...
§11-11-7. Nonprobate Inventory of Estates; Penalties - (a) The personal representative of every resident decedent who owned...
§11-11-8. Estate Tax Returns - (a) When no return required. -- No West Virginia estate...
§11-11-9. Extension of Time for Filing Return - (a) Extension of time. -- If the personal representative has...
§11-11-10. Amended Returns - (a) When required. -- If the personal representative files an...
§11-11-11. Returns Executed by Tax Commissioner - (a) Authority of Tax Commissioner to execute return. -- If...
§11-11-12. Report of Change in Federal Estate Tax - (a) Report of federal change. -- If the amount of...
§11-11-13. Payment of Tax - (a) Payment by personal representative. -- The tax imposed by...
§11-11-14. Extension of Time for Payment - (a) General. -- If an extension of time for payment...
§11-11-15. Interest - (a) Rate. -- The tax imposed by this article does...
§11-11-16. Receipts for Taxes - (a) Receipts in triplicate. -- The Tax Commissioner shall issue...
§11-11-17. Special Lien for Estate Tax - (a) Lien created. -- Unless the tax imposed by section...
§11-11-17a. Discharge of Nonresident Decedent’s Real Property in Absence of Ancillary Administration, Termination - (a) The domiciliary personal representative of a nonresident decedent may...
§11-11-18. Discharge of Estate; Notice of Lien; Limitation on Lien; etc. - (a) Where no receipt for payment of the taxes, or...
§11-11-19. Final Accounting Delayed Until Liability for Tax Determined - (a) If a personal representative is required to file a...
§11-11-20. Liability of Personal Representatives; etc. - (a) Personal representative. -- Any personal representative who distributes any...
§11-11-21. Duty of Resident Personal Representative of Nonresident Decedent - (a) General. -- A resident personal representative, holding personal property...
§11-11-22. Duties and Powers of Corporate Personal Representatives of Nonresident Decedents - If the personal representative of the estate of a nonresident...
§11-11-23. Proof of Payment of Death Taxes to State of Domicile - (a) General. -- At any time before the expiration of...
§11-11-24. Domicile of Decedent - (a) General. -- For purposes of this article, every person...
§11-11-26. Sale of Real Estate by Personal Representative to Pay Tax - Every personal representative shall have the same right and power...
§11-11-27. Prima Facie Liability for Tax - (a) The estate of each decedent whose property is subject...
§11-11-28. Apportionment of West Virginia Estate Taxes; Deduction of Taxes by the Fiduciary From Shares of Beneficiaries - Whenever there is an estate tax levied or assessed under...
§11-11-29. Time for Assessment of Tax - (a) General. -- The amount of estate tax due under...
§11-11-30. Refund of Excess Tax Due to Overpayment of Federal Estate Tax - (a) Claim for refund. -- Notwithstanding the provisions of section...
§11-11-31. Agreements as to Amount of Tax Due - For the purpose of facilitating the settlement and distribution of...
§11-11-33. Administration of Article by Tax Commissioner - (a) The Tax Commissioner shall administer and enforce the tax...
§11-11-34. Appointment of Special Appraisers - The Tax Commissioner may employ special appraisers for the purpose...
§11-11-35. Privacy of Information - (a) Notwithstanding the provisions of article ten of this chapter,...
§11-11-36. Money Penalty for Failure to Produce Records - If any person: (1) Fails to comply with any duty...
§11-11-37. Interpretation and Construction - (a) No inference, implication or presumption of legislative construction or...
§11-11-38. Estates to Which Article Applies; Former Law Preserved - (a) Persons dying after June 30, 1985. -- Except as...
§11-11-39. Effectiveness of This Article - This article shall remain in force and effect until either...
§11-11-40. General Procedure and Administration - The provisions of the "West Virginia Tax Procedure and Administration...
§11-11-41. Criminal Penalties - Each and every provision of the "West Virginia Tax Crimes...
§11-11-42. Severability - If any provision of this article or the application thereof...
§11-11-43. Effective Date - The amendments to this article made by this act shall...