Interest

# (a)

Rate. -- The tax imposed by this article does not bear interest if it is paid before the expiration of nine months after the date of death of the decedent. If that tax is paid after that date, the tax bears interest at the rate of twelve percent per annum from the date by which it should have been paid (determined without regard to any extension of time for payment) until the date it is paid.

# (b)

Application of payment. -- Every payment of delinquent tax shall be applied, first, to any interest due on that tax, secondly, to any additions to tax or penalty imposed by article ten of this chapter, and then, if there is any balance, to the tax itself.

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In this chapter (40 sections)

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
11-11-33 · Administration of article by Tax Commissioner
11-11-34 · Appointment of special appraisers

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