WVC 11 - 11 - 43
§11-11-43. Effective date.
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 the thirtieth day of June, one thousand nine
hundred eighty-five, for which no estate tax lien release has been
issued by the tax commissioner prior to the effective date of these
amendments in the year one thousand nine hundred ninety-six, and to
estates of all decedents dying on or after the effective date of
Note: WV Code updated with legislation passed through the 2013 1st Special Session
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