West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-11A-2
"State" defined
Official textcode.wvlegislature.gov
As used in this article the word "state" means any state, territory or possession of the United States, and the District of Columbia.
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In this chapter (40 sections)
- 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
- 11-12-1 · Short title
- 11-12-2 · Definitions