West Virginia Code
Chapter 11. Taxation
Article 11B. Interstate Arbitration of Inheritance and Death Taxes

§11-11B-1. Arbitration Authorized - When the State Tax Commissioner claims that a decedent was...

§11-11B-2. Hearings - The board shall hold hearings at such times and places...

§11-11B-3. Powers of Board - The board shall have power to administer oaths, take testimony,...

§11-11B-4. Determination of Board - The board shall, by majority vote, determine the domicile of...

§11-11B-5. Majority Vote; Exception - Except as provided in section three in respect to the...

§11-11B-6. Filing of Board's Determination - The State Tax Commissioner, the board, or the executor or...

§11-11B-7. Additions to Tax, Penalties and Interest - In any case where it is determined by the board...

§11-11B-8. Compromise Permitted - Nothing contained herein shall prevent at any time a written...

§11-11B-9. Compensation and Expenses of Board - The compensation and expenses of the members of the board...

§11-11B-10. Applicability - This article shall apply only to cases in which each...

§11-11B-11. "State" Defined - As used in this article the word "state" means any...

§11-11B-12. Interpretation of Article - This article shall be so interpreted and construed as to...

§11-11B-13. Title - This article may be cited as the "Uniform Act on...

§11-11B-14. Estates Affected - This article shall apply to estates of decedents dying before...