§11-11-1. Short Title; Arrangement and Classification
This article shall be known as the "West Virginia Estate Tax Act."
§11-11-10. Amended Returns
(a) When required. — If the personal representative files an amended federal estate tax return, he shall, within sixty days thereafter, file an amended return under this article, and give such information as the Tax Commissioner may require. Such amended return shall include a copy of the amended federal estate tax return. (b) Payment of […]
§11-11-11. Returns Executed by Tax Commissioner
(a) Authority of Tax Commissioner to execute return. — If any person fails to file a return at the time prescribed by law, or files (willfully or otherwise) a false or fraudulent return, the Tax Commissioner shall make the return from his own knowledge and from such information as he can obtain through testimony or […]
§11-11-12. Report of Change in Federal Estate Tax
(a) Report of federal change. — If the amount of the federal taxable estate reported on federal estate tax return is changed or corrected by the United States Internal Revenue Service, or other competent authority, the personal representative shall report the change or correction within ninety days after the final determination of the change, or […]
§11-11-13. Payment of Tax
(a) Payment by personal representative. — The tax imposed by this article shall be paid by the personal representative. Liability for payment of the tax continues until the tax is paid. (b) Due date. — The tax imposed by this article is due and payable at the date of the decedent's death. (c) Delinquent date. […]
§11-11-14. Extension of Time for Payment
(a) General. — If an extension of time for payment of federal estate tax has been granted and the Tax Commissioner finds that payment by the due date of the tax imposed by this article, or any part thereof, would impose undue hardship upon the estate, the Tax Commissioner may extend the time for payment […]
§11-11-15. Interest
(a) Rate. — The tax imposed by this article does not bear interest if it is paid before the expiration of nine months after the date of death of the decedent. If that tax is paid after that date, the tax bears interest at the rate of twelve percent per annum from the date by […]
§11-11-16. Receipts for Taxes
(a) Receipts in triplicate. — The Tax Commissioner shall issue to the personal representative, upon payment of the tax imposed by this article, receipts in triplicate, any of which shall be sufficient evidence of such payment, and shall entitle the personal representative to be credited and allowed the amount thereof by any county commission or […]
§11-11-17. Special Lien for Estate Tax
(a) Lien created. — Unless the tax imposed by section three of this article is sooner paid in full, or becomes unenforceable by reason of lapse of time, it shall be a lien for ten years after the death of the decedent upon all property, real or personal, of the decedent located in this state, […]
§11-11-17a. Discharge of Nonresident Decedent’s Real Property in Absence of Ancillary Administration, Termination
(a) The domiciliary personal representative of a nonresident decedent may apply to the Tax Commissioner for a certificate releasing all real property situate in this state included in decedent’s gross estate from any lien imposed by section seventeen of this article. In the absence of ancillary administration in this state, the Tax Commissioner may consider […]
§11-11-18. Discharge of Estate; Notice of Lien; Limitation on Lien; etc.
(a) Where no receipt for payment of the taxes, or no receipt of nonliability for taxes has been issued or recorded as provided for in this article, the property constituting the estate of the decedent in this state shall be deemed fully acquitted and discharged of all liability for estate taxes under this article after […]
§11-11-19. Final Accounting Delayed Until Liability for Tax Determined
(a) If a personal representative is required to file a federal estate tax return for the estate of a decedent, then no final account of that personal representative shall be allowed or approved in any probate proceeding with respect to that estate, by the county commission, or the clerk thereof, before whom the proceeding is […]
§11-11-2. Definitions
(a) General. — When used in this article, or in the administration of this article, terms defined in subsection (b) shall have the meanings ascribed to them by this section, unless a different meaning is clearly required by either the context in which the term is used, or by specific definition. (b) Terms defined. (1) […]
§11-11-20. Liability of Personal Representatives; etc.
(a) Personal representative. — Any personal representative who distributes any property of an estate without first paying, securing another's payment of, or furnishing security for payment of the taxes due under this article, is personally liable for payment of the taxes due, to the extent of the value of any property that may come or […]
§11-11-21. Duty of Resident Personal Representative of Nonresident Decedent
(a) General. — A resident personal representative, holding personal property (tangible or intangible) of a deceased nonresident subject to tax under this article, shall not deliver such property to the personal representative of the domiciliary estate, or to any other person, until after the resident personal representative shall have deducted the tax therefrom, or collected […]
§11-11-22. Duties and Powers of Corporate Personal Representatives of Nonresident Decedents
If the personal representative of the estate of a nonresident is a corporation duly authorized, qualified and acting as such personal representative in the jurisdiction of the domicile of the decedent, it shall be under the duties and obligations as to the giving of notices and filing of returns required by this article, and may […]
§11-11-23. Proof of Payment of Death Taxes to State of Domicile
(a) General. — At any time before the expiration of eighteen months after the qualification in this state of any executor of the will of, or administrator of the estate of, any nonresident decedent, such executor or administrator shall file with the clerk of the county commission of the county in which he qualified proof […]
§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 […]
§11-11-26. Sale of Real Estate by Personal Representative to Pay Tax
Every personal representative shall have the same right and power to take possession of or sell, convey and dispose of real estate as assets of the estate for the payment of the tax imposed by this article, as he may have for the payment of the debts of the decedent.
§11-11-27. Prima Facie Liability for Tax
(a) The estate of each decedent whose property is subject to the laws of this state and which is required to file a federal estate tax return shall be deemed prima facie liable for payment of estate taxes under this article and shall be subject to a lien therefor in the amount as may be […]