Payment of tax

# (a)

Payment by personal representative. -- The tax imposed by this article shall be paid by the personal representative. Liability for payment of the tax continues until the tax is paid.

# (b)

Due date. -- The tax imposed by this article is due and payable at the date of the decedent's death.

# (c)

Delinquent date. -- The tax imposed by this article becomes delinquent upon the expiration of nine months after the date on which it becomes due and payable, if not paid within that time.

Source: view the official text

In this chapter (40 sections)

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
11-11-31 · Agreements as to amount of tax due
11-11-32 · 11-11-32

Full table of contents →