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West Virginia Code — Chapters 11 / 11A / 11B (Taxation)

W. Va. Code § 11-11-1

Short title; arrangement and classification

Official textcode.wvlegislature.gov

This article shall be known as the "West Virginia Estate Tax Act."

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In this chapter (40 sections)
  1. 11-10D-4 · Development and administration of tax amnesty program,…
  2. 11-10D-5 · Duration and application of program
  3. 11-10D-6 · Waiver of penalties; criminal immunity; exceptions and…
  4. 11-10D-7 · Application for amnesty; requirements; deficiency assessment
  5. 11-10D-8 · Publicity efforts
  6. 11-10D-9 · Examination of amnesty returns and taxpayer books and records
  7. 11-10D-10 · Disposition of revenue collected
  8. 11-10D-11 · Penalty on liabilities eligible for amnesty for which…
  9. 11-10D-12 · Report to Legislature and Governor
  10. 11-10D-13 · Suspension of inconsistent code provisions
  11. 11-10E-1 · Short title
  12. 11-10E-2 · Tax shelter voluntary compliance program
  13. 11-10E-3 · "Tax avoidance transaction" defined
  14. 11-10E-4 · Use of evidence of participation in the program
  15. 11-10E-5 · Reportable transactions
  16. 11-10E-6 · Failure to register tax shelter or maintain list
  17. 11-10E-7 · Promoting tax shelters
  18. 11-10E-8 · Registration of tax shelters
  19. 11-10E-9 · Investor lists
  20. 11-10E-10 · Suspension of inconsistent code provisions
  21. 11-11-1 · Short title; arrangement and classification
  22. 11-11-2 · Definitions
  23. 11-11-3 · Imposition of tax
  24. 11-11-4 · Tax on transfer of estate of residents; credit; property of…
  25. 11-11-5 · Tax on transfer of estate of nonresidents; property of…
  26. 11-11-6 · Tax on transfer of estate of aliens
  27. 11-11-7 · Nonprobate inventory of estates; penalties
  28. 11-11-8 · Estate tax returns
  29. 11-11-9 · Extension of time for filing return
  30. 11-11-10 · Amended returns
  31. 11-11-11 · Returns executed by Tax Commissioner
  32. 11-11-12 · Report of change in federal estate tax
  33. 11-11-13 · Payment of tax
  34. 11-11-14 · Extension of time for payment
  35. 11-11-15 · Interest
  36. 11-11-16 · Receipts for taxes
  37. 11-11-17 · Special lien for estate tax
  38. 11-11-17A · Discharge of nonresident decedent’s real property in…
  39. 11-11-18 · Discharge of estate; notice of lien; limitation on lien; etc
  40. 11-11-19 · Final accounting delayed until liability for tax determined
Full table of contents →