Applicability

Official textcode.wvlegislature.gov

This article shall apply to estates of decedents dying before or after its effective date.

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In this chapter (40 sections)

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
11-12-3 · Business registration certificate required; tax levied;…
11-12-3A · 11-12-3A
11-12-4 · Application for business registration certificate; issuance…

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