Returns executed by Tax Commissioner

# (a)

Authority of Tax Commissioner to execute return. -- If any person fails to file a return at the time prescribed by law, or files (willfully or otherwise) a false or fraudulent return, the Tax Commissioner shall make the return from his own knowledge and from such information as he can obtain through testimony or otherwise.

# (b)

Status of returns. -- A return so made and subscribed by the Tax Commissioner shall be prima facie good and sufficient for all legal purposes.

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In this chapter (40 sections)

11-10E-1 · Short title
11-10E-2 · Tax shelter voluntary compliance program
11-10E-3 · "Tax avoidance transaction" defined
11-10E-4 · Use of evidence of participation in the program
11-10E-5 · Reportable transactions
11-10E-6 · Failure to register tax shelter or maintain list
11-10E-7 · Promoting tax shelters
11-10E-8 · Registration of tax shelters
11-10E-9 · Investor lists
11-10E-10 · Suspension of inconsistent code provisions
11-11-1 · Short title; arrangement and classification
11-11-2 · Definitions
11-11-3 · Imposition of tax
11-11-4 · Tax on transfer of estate of residents; credit; property of…
11-11-5 · Tax on transfer of estate of nonresidents; property of…
11-11-6 · Tax on transfer of estate of aliens
11-11-7 · Nonprobate inventory of estates; penalties
11-11-8 · Estate tax returns
11-11-9 · Extension of time for filing return
11-11-10 · Amended returns
11-11-11 · Returns executed by Tax Commissioner
11-11-12 · Report of change in federal estate tax
11-11-13 · Payment of tax
11-11-14 · Extension of time for payment
11-11-15 · Interest
11-11-16 · Receipts for taxes
11-11-17 · Special lien for estate tax
11-11-17A · Discharge of nonresident decedent’s real property in…
11-11-18 · Discharge of estate; notice of lien; limitation on lien; etc
11-11-19 · Final accounting delayed until liability for tax determined
11-11-20 · Liability of personal representatives; etc
11-11-21 · Duty of resident personal representative of nonresident…
11-11-22 · Duties and powers of corporate personal representatives of…
11-11-23 · Proof of payment of death taxes to state of domicile
11-11-24 · Domicile of decedent
11-11-26 · Sale of real estate by personal representative to pay tax
11-11-27 · Prima facie liability for tax
11-11-28 · Apportionment of West Virginia estate taxes; deduction of…
11-11-29 · Time for assessment of tax
11-11-30 · Refund of excess tax due to overpayment of federal estate tax

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