West Virginia Code 11-11-9 – Extension of time for filing return
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(a) Extension of time. — If the personal representative has obtained an extension of time for filing the federal estate tax return, the filing required by section eight shall be extended until the end of the time period granted in the extension of time for filing the federal estate tax return.
Terms Used In West Virginia Code 11-11-9
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- personal representative: includes the executor of a will, the administrator of the estate of a deceased person, the administrator of such estate with the will annexed, the administrator de bonis non of such estate, whether there be a will or not, the sheriff or other officer lawfully charged with the administration of the estate of a deceased person, and every other curator or committee of a decedent'. See West Virginia Code 11-11-2
- tax: means the tax imposed by this article, and includes any additions to tax, penalties and interest imposed by this article or article ten of this chapter. See West Virginia Code 11-11-2
(b) Copy of federal extension. — Upon obtaining an extension of time for filing the federal estate tax return, the personal representative shall provide the Tax Commissioner with a true copy of the instrument providing for this extension within thirty days after receipt of it.
(c) Payment of tax. — An extension of the time for filing a return shall not operate to extend the time for payment of the tax.