Home > For Everyone > Wills and Estates > Estate and Gift Taxes > West Virginia Code > Chapter 11 > Article 11 - Estate Taxes

Estate and Gift Taxes

For this topic:

Search the West Virginia Code

West Virginia Code > Chapter 11 > Article 11 - Estate Taxes

^{Current as of: 2010}

^{Check for updates}


§ 11-11-1	Short title; arrangement and classification
§ 11-11-2	Definitions
§ 11-11-3	Imposition of tax
§ 11-11-4	Tax on transfer of estate of residents; credit; property of residents defined
§ 11-11-5	Tax on transfer of estate of nonresidents; property of nonresidents defined; exemption
§ 11-11-6	Tax on transfer of estate of aliens
§ 11-11-7	Nonprobate inventory of estates; penalties
§ 11-11-8	Estate tax returns
§ 11-11-9	Extension of time for filing return
§ 11-11-10	Amended returns
§ 11-11-11	Returns executed by tax commissioner
§ 11-11-12	Report of change in federal estate tax
§ 11-11-13	Payment of tax
§ 11-11-14	Extension of time for payment
§ 11-11-15	Interest
§ 11-11-16	Receipts for taxes
§ 11-11-17	Special lien for estate tax
§ 11-11-17a	Discharge of nonresident decedent's real property in absence of ancillary administration
§ 11-11-18	Discharge of estate; notice of lien; limitation on lien; etc
§ 11-11-19	Final accounting delayed until liability for tax determined
§ 11-11-20	Liability of personal representatives; etc
§ 11-11-21	Duty of resident personal representative of nonresident decedent
§ 11-11-22	Duties and powers of corporate personal representatives of nonresident decedents
§ 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 taxes by the fiduciary from shares of beneficiaries
§ 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
§ 11-11-33	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

________________________________________________________________________

Bookmark

Comments (0) add comment

Estate and Gift Taxes

West Virginia Code > Chapter 11 > Article 11 - Estate Taxes

West Virginia Code > Chapter 11 > Article 11 - Estate Taxes

West Virginia Laws: Estate and Gift Taxes

U.S. Code Provisions: Estate and Gift Taxes

Related Articles: Estate and Gift Taxes