West Virginia Code 11-11B-6 – Filing of board’s determination
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The State Tax Commissioner, the board, or the executor or administrator shall file the determination of the board as to domicile, the record of the board's proceedings, and the agreement, or a duplicate, made pursuant to section one, with the authority having jurisdiction to assess the inheritance and death taxes in the state determined to be the domicile and shall file copies of all such documents with the authorities that would have been empowered to assess the inheritance and death taxes in each of the other states involved.
Terms Used In West Virginia Code 11-11B-6
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- Executor: A male person named in a will to carry out the decedent
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- state: means any state, territory or possession of the United States, and the District of Columbia. See West Virginia Code 11-11B-11