WEST VIRGINIA CODE
WVC 11 - 11 B- 1
§11-11B-1. Arbitration authorized.
When the state tax commissioner claims that a decedent was
domiciled in this state at the time of his death and the taxing
authorities of another state or states make a like claim on behalf
of their state or states, the state tax commissioner may make a
written agreement with the other taxing authorities and with the
executor or administrator to submit the controversy to the decision
of a board consisting of one or any uneven number of arbitrators.
The executor or administrator is hereby authorized to make the
agreement. The parties to the agreement shall select the
arbitrator or arbitrators.
Note: WV Code updated with legislation passed through the 2012 1st Special Session
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