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

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Terms Used In West Virginia Code > Chapter 11 > Article 11A - Interstate Compromise of Inheritance and Death Taxes

  • Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
  • Decedent: A deceased person.
  • Executor: A male person named in a will to carry out the decedent
  • state: means any state, territory or possession of the United States, and the District of Columbia. See West Virginia Code 11-11A-2