Whenever there is an estate tax levied or assessed under the provisions of any estate tax law of this state heretofore or hereafter enacted, the amount of the tax so paid shall be prorated among the persons interested in the estate to whom such property is or may be transferred or to whom any benefit […]
(a) General. — The amount of estate tax due under this article shall be assessed on or before whichever of the following dates occurs last: (1) The period specified in section fifteen, article ten of this chapter, during which an assessment may generally be issued;
Whenever a federal estate tax is payable to the United States, there is hereby imposed a West Virginia estate tax equal to the portion, if any, of the maximum allowable amount of federal credit for state death taxes which is attributable to property located in this state, or within its taxing jurisdiction. In no event, […]
(a) Claim for refund. — Notwithstanding the provisions of section fourteen, article ten of this chapter, in the event of a final determination by the United States Internal Revenue Service, or other competent authority, of an overpayment of the estate's federal estate tax liability, the period of limitation upon claiming a refund reflecting such final […]
For the purpose of facilitating the settlement and distribution of estates held by personal representatives, the Tax Commissioner may, on behalf of the state, agree to the amount of taxes due or to become due from such personal representative under the provisions of this article. Payment in accordance with such agreement shall be full satisfaction […]
(a) The Tax Commissioner shall administer and enforce the tax imposed by this article. He is authorized to require such facts and information to be reported as he deems necessary to enforce the provisions of this article. (b) Rules and regulations promulgated by the Tax Commissioner shall follow as nearly as practicable the rules and […]
The Tax Commissioner may employ special appraisers for the purpose of determining the value of any property which is, or is believed by the Tax Commissioner to be, subject to the tax imposed by this article. Such special appraisers shall be paid such compensation as the Tax Commissioner deems proper.
(a) Notwithstanding the provisions of article ten of this chapter, the tax return of an estate shall be open to inspection by or disclosure to: (1) The personal representative of the estate;
If any person: (1) Fails to comply with any duty imposed upon him by this article; or
(a) No inference, implication or presumption of legislative construction or intent shall be drawn or made by reason of the location or grouping of any particular section, provision or portion of this article; and no legal effect shall be given to any descriptive matter or heading relating to any section, subsection or paragraph of this […]
(a) Persons dying after June 30, 1985. — Except as otherwise specifically provided, the provisions of this article shall apply to the estate of every person dying on or after July 1, 1985. (b) Persons dying before July 1, 1985. — With respect to persons dying prior to July 1, 1985, the provisions of article […]
This article shall remain in force and effect until either one of the following events occurs: (1) This article is repealed by the Legislature; or
(a) Imposition of tax. — A tax in the amount of the federal credit is imposed on the transfer of the taxable estate of every resident decedent, subject, where applicable, to the credit provided for in subsection (b). (b) Credit. — If property of a resident is subject to a death tax imposed by another […]
The provisions of the "West Virginia Tax Procedure and Administration Act" set forth in article ten of this chapter, shall apply to the tax imposed by this article with like effect as if said act were set forth in extenso in this article, except where it is expressly and specifically provided in this article that […]
Each and every provision of the "West Virginia Tax Crimes and Penalties Act" set forth in article nine of this chapter, shall apply to the tax imposed by this article with like effect as if said act were applicable only to the tax imposed by this article and were set forth in extenso in this […]
If any provision of this article or the application thereof to any person or circumstance is held unconstitutional or invalid, such unconstitutionality or invalidity shall not affect, impair or invalidate other provisions or applications of the article, and to this end the provisions of this article are declared to be severable.
The amendments to this article made by this act shall take effect as provided in the Constitution of this state and, upon the effective date, these amendments shall apply to the estates of all decedents dying after June 30, 1985, for which no estate tax lien release has been issued by the Tax Commissioner prior […]
(a) Imposition of tax. — A tax in an amount computed as provided in this section is imposed on the transfer of the taxable estate located in West Virginia of every nonresident decedent. (b) Amount of tax. — The tax shall be an amount computed by multiplying the federal credit by a fraction, the numerator […]
(a) Imposition of tax. — A tax in the amount computed as provided in this section is imposed on the transfer of the taxable estate located in West Virginia of every alien. Taxable transfers include: (1) Real property situated in this state;
(a) The personal representative of every resident decedent who owned or had an interest in any nonprobate personal property, and the personal representative of every nonresident decedent who owned or had an interest in any nonprobate personal property which is a part of the taxable estate located in West Virginia, shall, under oath, list and […]
