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

W. Va. Code § 11-11B-4

Determination of board

Official textcode.wvlegislature.gov

The board shall, by majority vote, determine the domicile of the decedent at the time of his death. This determination shall be final for purposes of imposing and collecting inheritance and death taxes but for no other purpose.

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In this chapter (40 sections)
  1. 11-11-32 · 11-11-32
  2. 11-11-33 · Administration of article by Tax Commissioner
  3. 11-11-34 · Appointment of special appraisers
  4. 11-11-35 · Privacy of information
  5. 11-11-36 · Money penalty for failure to produce records
  6. 11-11-37 · Interpretation and construction
  7. 11-11-38 · Estates to which article applies; former law preserved
  8. 11-11-39 · Effectiveness of this article
  9. 11-11-40 · General procedure and administration
  10. 11-11-41 · Criminal penalties
  11. 11-11-42 · Severability
  12. 11-11-43 · Effective date
  13. 11-11A-1 · Procedure and authority
  14. 11-11A-2 · "State" defined
  15. 11-11A-3 · Interpretation of article
  16. 11-11A-4 · Title
  17. 11-11A-5 · Applicability
  18. 11-11B-1 · Arbitration authorized
  19. 11-11B-2 · Hearings
  20. 11-11B-3 · Powers of board
  21. 11-11B-4 · Determination of board
  22. 11-11B-5 · Majority vote; exception
  23. 11-11B-6 · Filing of board's determination
  24. 11-11B-7 · Additions to tax, penalties and interest
  25. 11-11B-8 · Compromise permitted
  26. 11-11B-9 · Compensation and expenses of board
  27. 11-11B-10 · Applicability
  28. 11-11B-11 · "State" defined
  29. 11-11B-12 · Interpretation of article
  30. 11-11B-13 · Title
  31. 11-11B-14 · Estates affected
  32. 11-12-1 · Short title
  33. 11-12-2 · Definitions
  34. 11-12-3 · Business registration certificate required; tax levied;…
  35. 11-12-3A · 11-12-3A
  36. 11-12-4 · Application for business registration certificate; issuance…
  37. 11-12-4A · Sellers of cigarettes, tobacco products or cigarette…
  38. 11-12-5 · Time for which registration certificate granted; power of Tax…
  39. 11-12-5A · Prohibition on certificate being obtained by person…
  40. 11-12-6 · Business certificate a personal privilege not assignable;…
Full table of contents →