W. Va. Code § 11-11B-4

Current through 2024 First Special Session
Section 11-11B-4 - Determination of board

The board shall, by majority vote, determine the domicile of the decedent at the time of his death. This determination shall be final for purposes of imposing and collecting inheritance and death taxes but for no other purpose.

W. Va. Code § 11-11B-4