West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-11-31
Agreements as to amount of tax due
Official textcode.wvlegislature.gov
For the purpose of facilitating the settlement and distribution of estates held by personal representatives, the Tax Commissioner may, on behalf of the state, agree to the amount of taxes due or to become due from such personal representative under the provisions of this article. Payment in accordance with such agreement shall be full satisfaction of the taxes to which the agreement relates.
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In this chapter (40 sections)
- 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
- 11-11-35 · Privacy of information
- 11-11-36 · Money penalty for failure to produce records
- 11-11-37 · Interpretation and construction
- 11-11-38 · Estates to which article applies; former law preserved
- 11-11-39 · Effectiveness of this article
- 11-11-40 · General procedure and administration
- 11-11-41 · Criminal penalties
- 11-11-42 · Severability
- 11-11-43 · Effective date
- 11-11A-1 · Procedure and authority
- 11-11A-2 · "State" defined
- 11-11A-3 · Interpretation of article
- 11-11A-4 · Title
- 11-11A-5 · Applicability
- 11-11B-1 · Arbitration authorized
- 11-11B-2 · Hearings