West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-11B-7
Additions to tax, penalties and interest
Official textcode.wvlegislature.gov
In any case where it is determined by the board that the decedent died domiciled in this state, additions to tax, interest and penalties, if otherwise imposed by law, for nonpayment of inheritance taxes between the date of the agreement and of filing of the determination of the board as to domicile, shall not exceed eight percent per annum.
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In this chapter (40 sections)
- 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…
- 11-12-4A · Sellers of cigarettes, tobacco products or cigarette…
- 11-12-5 · Time for which registration certificate granted; power of Tax…
- 11-12-5A · Prohibition on certificate being obtained by person…
- 11-12-6 · Business certificate a personal privilege not assignable;…
- 11-12-6A · 11-12-6A
- 11-12-6B · 11-12-6B
- 11-12-7 · Display of registration certificate; injunction; public…