Effective date

The amendments to this article made by this act shall take effect as provided in the Constitution of this state and, upon the effective date, these amendments shall apply to the estates of all decedents dying after June 30, 1985, for which no estate tax lien release has been issued by the Tax Commissioner prior to the effective date of these amendments in the year 1996, and to estates of all decedents dying on or after the effective date of these amendments.

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In this chapter (40 sections)

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
11-11B-3 · Powers of board
11-11B-4 · Determination of board
11-11B-5 · Majority vote; exception
11-11B-6 · Filing of board's determination
11-11B-7 · Additions to tax, penalties and interest
11-11B-8 · Compromise permitted
11-11B-9 · Compensation and expenses of board
11-11B-10 · Applicability
11-11B-11 · "State" defined
11-11B-12 · Interpretation of article
11-11B-13 · Title
11-11B-14 · Estates affected

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