W. Va. Code R. § 110-11-1

Current through Register Vol. XLII, No. 1, January 3, 2025

Section 110-11-1 - General

1.1. Scope. -- These regulations establish rules with respect to the deductibility of Federal Estate Tax prior to the imposition of Inheritance and Transfer Tax and the imposition of Inheritance and and Transfer Tax to property held in survivorship form.

1.2. Authority. -- W. Va. Code '11-10

1.3. Filing Date. -- August 17, 1966

1.4. Effective Date. -- September 16, 1966

W. Va. Code R. § 110-11-1