Article 11 - ESTATE TAXES
- Section 11-11-1 - Short title; arrangement and classification
- Section 11-11-2 - Definitions
- Section 11-11-3 - Imposition of tax
- Section 11-11-4 - Tax on transfer of estate of residents; credit; property of residents defined
- Section 11-11-5 - Tax on transfer of estate of nonresidents; property of nonresidents defined; exemption
- Section 11-11-6 - Tax on transfer of estate of aliens
- Section 11-11-7 - Nonprobate inventory of estates; penalties
- Section 11-11-8 - Estate tax returns
- Section 11-11-9 - Extension of time for filing return
- Section 11-11-10 - Amended returns
- Section 11-11-11 - Returns executed by tax commissioner
- Section 11-11-12 - Report of change in federal estate tax
- Section 11-11-13 - Payment of tax
- Section 11-11-14 - Extension of time for payment
- Section 11-11-15 - Interest
- Section 11-11-16 - Receipts for taxes
- Section 11-11-17 - Special lien for estate tax
- Section 11-11-17a - Discharge of nonresident decedent's real property in absence of ancillary administration, termination
- Section 11-11-18 - Discharge of estate; notice of lien; limitation on lien; etc
- Section 11-11-19 - Final accounting delayed until liability for tax determined
- Section 11-11-20 - Liability of personal representatives; etc
- Section 11-11-21 - Duty of resident personal representative of nonresident decedent
- Section 11-11-22 - Duties and powers of corporate personal representatives of nonresident decedents
- Section 11-11-23 - Proof of payment of death taxes to state of domicile
- Section 11-11-24 - Domicile of decedent
- Section 11-11-25 - Repealed
- Section 11-11-26 - Sale of real estate by personal representative to pay tax
- Section 11-11-27 - Prima facie liability for tax
- Section 11-11-28 - Apportionment of West Virginia estate taxes; deduction of taxes by the fiduciary from shares of beneficiaries
- Section 11-11-29 - Time for assessment of tax
- Section 11-11-30 - Refund of excess tax due to overpayment of federal estate tax
- Section 11-11-31 - Agreements as to amount of tax due
- Section 11-11-32 - Repealed
- Section 11-11-33 - Administration of article by tax commissioner
- Section 11-11-34 - Appointment of special appraisers
- Section 11-11-35 - Privacy of information
- Section 11-11-36 - Money penalty for failure to produce records
- Section 11-11-37 - Interpretation and construction
- Section 11-11-38 - Estates to which article applies; former law preserved
- Section 11-11-39 - Effectiveness of this article
- Section 11-11-40 - General procedure and administration
- Section 11-11-41 - Criminal penalties
- Section 11-11-42 - Severability
- Section 11-11-43 - Effective date