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Home » US Law » 2022 West Virginia Code » Chapter 11. Taxation » Article 11. Estate Taxes » §11-11-24. Domicile of Decedent

(a) General. — For purposes of this article, every person shall be presumed to have died a resident and not a nonresident of this state:

(1) If such person has dwelled or lodged in this state during and for the greater part of any period of twelve consecutive months in the twenty-four months next preceding the decedent's death, notwithstanding the fact that from time to time during such twenty-four months such person may have sojourned outside of this state, and without regard to whether or not such person: