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

W. Va. Code § 11-11-32

11-11-32

Official textcode.wvlegislature.gov

Repealed.
Acts, 1996 Reg. Sess., Ch. 233.

Last amended: Acts, 1996 Reg

Source: view the official text

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In this chapter (40 sections)
  1. 11-11-12 · Report of change in federal estate tax
  2. 11-11-13 · Payment of tax
  3. 11-11-14 · Extension of time for payment
  4. 11-11-15 · Interest
  5. 11-11-16 · Receipts for taxes
  6. 11-11-17 · Special lien for estate tax
  7. 11-11-17A · Discharge of nonresident decedent’s real property in…
  8. 11-11-18 · Discharge of estate; notice of lien; limitation on lien; etc
  9. 11-11-19 · Final accounting delayed until liability for tax determined
  10. 11-11-20 · Liability of personal representatives; etc
  11. 11-11-21 · Duty of resident personal representative of nonresident…
  12. 11-11-22 · Duties and powers of corporate personal representatives of…
  13. 11-11-23 · Proof of payment of death taxes to state of domicile
  14. 11-11-24 · Domicile of decedent
  15. 11-11-26 · Sale of real estate by personal representative to pay tax
  16. 11-11-27 · Prima facie liability for tax
  17. 11-11-28 · Apportionment of West Virginia estate taxes; deduction of…
  18. 11-11-29 · Time for assessment of tax
  19. 11-11-30 · Refund of excess tax due to overpayment of federal estate tax
  20. 11-11-31 · Agreements as to amount of tax due
  21. 11-11-32 · 11-11-32
  22. 11-11-33 · Administration of article by Tax Commissioner
  23. 11-11-34 · Appointment of special appraisers
  24. 11-11-35 · Privacy of information
  25. 11-11-36 · Money penalty for failure to produce records
  26. 11-11-37 · Interpretation and construction
  27. 11-11-38 · Estates to which article applies; former law preserved
  28. 11-11-39 · Effectiveness of this article
  29. 11-11-40 · General procedure and administration
  30. 11-11-41 · Criminal penalties
  31. 11-11-42 · Severability
  32. 11-11-43 · Effective date
  33. 11-11A-1 · Procedure and authority
  34. 11-11A-2 · "State" defined
  35. 11-11A-3 · Interpretation of article
  36. 11-11A-4 · Title
  37. 11-11A-5 · Applicability
  38. 11-11B-1 · Arbitration authorized
  39. 11-11B-2 · Hearings
  40. 11-11B-3 · Powers of board
Full table of contents →