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Chapter 11     Entire Code
‹ Chapter 10  |  Chapter 11A › Printer Friendly Versions
Chapter 11  |  Article 11 - 11A  |  Section 2

1 - SUPERVISION

1A - APPRAISAL OF PROPERTY

1B - ADDITIONAL REVIEW OF PROPERTY

1C - FAIR AND EQUITABLE PROPERTY VA

2 - ASSESSORS

3 - ASSESSMENTS GENERALLY

4 - ASSESSMENT OF REAL PROPERTY

5 - ASSESSMENT OF PERSONAL PROPERTY

6 - ASSESSMENT OF PUBLIC SERVICE BU

6A - POLLUTION CONTROL FACILITIES T

6B - HOMESTEAD PROPERTY TAX EXEMPTI

6C - SPECIAL METHOD FOR APPRAISING

6D - ALTERNATIVE-FUEL MOTOR VEHICLE

6E - SPECIAL METHOD FOR VALUATION O

6F - SPECIAL METHOD FOR APPRAISING

6G - ASSESSMENT OF INTERSTATE PUBLI

6H - VALUATION OF SPECIAL AIRCRAFT

6I - SENIOR CITIZEN PROPERTY TAX PA

6J - SPECIAL METHOD FOR VALUATION O

6K - ASSESSMENT OF INDUSTRIAL PROPE

7 - CAPITATION TAXES

7D - VOLUNTARY TRANSFER FROM TEACHE

8 - LEVIES

8A - COUNTY-WIDE LEVY FOR DISTRICT

9 - CRIMES AND PENALTIES

10 - WEST VIRGINIA TAX PROCEDURE A

10A - WEST VIRGINIA OFFICE OF TAX

10B - TAX PENALTY AND ADDITIONS TO

10C - BENEFITS-FUNDED PURCHASING

10D - TAX AMNESTY PROGRAM

10E - TAX SHELTER VOLUNTARY COMPLI

11 - ESTATE TAXES

11A - INTERSTATE COMPROMISE OF INH
    11 - 11 A- 1
    11 - 11 A- 2
    11 - 11 A- 3
    11 - 11 A- 4
    11 - 11 A- 5

11B - INTERSTATE ARBITRATION OF IN

12 - BUSINESS REGISTRATION TAX

12A - ANNUAL TAX ON INCOMES OF CER

12B - MINIMUM SEVERANCE TAX ON COA

12C - CORPORATE LICENSE TAX

12D - ESTABLISHMENT OF OFFICE OF B

13 - BUSINESS AND OCCUPATION TAX

13A - SEVERANCE AND BUSINESS PRIVI

13AA - COMMERCIAL PATENT INCENTIVE

13B - TELECOMMUNICATIONS TAX

13BB - WEST VIRGINIA INNOVATIVE M

13C - BUSINESS INVESTMENT AND JOBS

13CC - ENERGY INTENSIVE INDUSTRIAL

13D - TAX CREDITS FOR INDUSTRIAL E

13E - BUSINESS AND OCCUPATION TAX

13F - BUSINESS AND OCCUPATION TAX

13G - TAX CREDIT FOR REDUCING TELE

13H - BUSINESS AND OCCUPATION TAX

13I. TAX CREDIT FOR EMPLOYING FORM

13J - NEIGHBORHOOD INVESTMENT PROG

13K - TAX CREDIT FOR AGRICULTURAL

13L - THE NATURAL GAS INDUSTRY JOB

13M - TAX CREDIT FOR NEW VALUE-ADD

13N - TAX CREDIT FOR NEW STEEL MAN

13O - TAX CREDIT FOR NEW ALUMINUM

13P - TAX CREDIT FOR MEDICAL LIABI

13Q - ECONOMIC OPPORTUNITY TAX CRE

13R - STRATEGIC RESEARCH AND DEVEL

13S - MANUFACTURING INVESTMENT TAX

13T - TAX CREDIT FOR COMBINED CLAI

13U - HIGH-GROWTH BUSINESS INVESTM

13V - WORKERS' COMPENSATION DEBT R

13W - APPRENTICESHIP TRAINING TAX

13X - WEST VIRGINIA FILM INDUSTRY

13Y THE WEST VIRGINIA MANUFACTURI

13Y - THE WEST VIRGINIA MANUFACTUR

13Z - RESIDENTIAL SOLAR ENERGY TAX

14 - GASOLINE AND SPECIAL FUEL EXC

14A - MOTOR CARRIER ROAD TAX

14B - INTERSTATE FUEL TAX AGREEMEN

14C - MOTOR FUEL EXCISE TAX

15 - CONSUMERS SALES AND SERVICE T

15A - USE TAX

15B - STREAMLINED SALES AND USE TA

16 - NONINTOXICATING BEER

17 - TOBACCO PRODUCTS EXCISE TAX A

18 - EXCISE TAX ON USE, CONSUMPTIO

19 - SOFT DRINKS TAX

20 - RECIPROCAL ENFORCEMENT

21 - PERSONAL INCOME TAX

22 - EXCISE TAX ON PRIVILEGE OF TR

23 - BUSINESS FRANCHISE TAX

24 - CORPORATION NET INCOME TAX

25 - TAX RELIEF FOR ELDERLY HOMEOW

26 - HEALTH CARE PROVIDER MEDICAID

27 - HEALTH CARE PROVIDER TAXES

WVC 11 - CHAPTER 11. TAXATION.
WVC 11 - 11 A- ARTICLE 11A. INTERSTATE COMPROMISE OF INHERITANCE AND DEATH TAXES.

WVC 11 - 11 A- 1 §11-11A-1. Procedure and authority.

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 of compromise with the other taxing authorities and the executor or administrator that a certain sum shall be accepted in full satisfaction of any and all death taxes imposed by this state, including any additions to tax, interest or penalties to the date of filing the agreement. The agreement shall also fix the amount to be accepted by the other states in full satisfaction of death taxes. The executor or administrator is hereby authorized to make such agreement. Either the state tax commissioner or the executor or administrator shall file the agreement, or a duplicate, with the authority that would be empowered to assess inheritance taxes for this state if there had been no agreement; and thereupon the tax shall be deemed conclusively fixed as therein provided. Unless the tax is paid within thirty days after filing the agreement, additions to tax, interest and penalties shall thereafter accrue upon the amount fixed in the agreement but the time between the decedent's death and the filing shall not be included in computing the same.

WVC 11 - 11 A- 2 §11-11A-2. "State" defined.

As used in this article the word "state" means any state, territory or possession of the United States, and the District of Columbia.

WVC 11 - 11 A- 3 §11-11A-3. Interpretation of article.
This article shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it.

WVC 11 - 11 A- 4 §11-11A-4. Title.

This article may be cited as the "Uniform Act on Interstate Compromise of Death Taxes."

WVC 11 - 11 A- 5 §11-11A-5. Applicability.

This article shall apply to estates of decedents dying before or after its effective date.

Note: WV Code updated with legislation passed through the 2013 1st Special Session
The WV Code Online is an unofficial copy of the annotated WV Code, provided as a convenience. It has NOT been edited for publication, and is not in any way official or authoritative.


Recent legislation affecting the Code

Citation Year/Session Short Title
§11 - 24 - 3 - (Amended Code)
SENATE BILL - 327
PASSED - Regular Session

SB327 ENR  (Uploaded - 03/25/2014)
Updating terms in Corporation Net Income Tax Act
§11 - 13 R- 13 - (New Code)
SENATE BILL - 328
PASSED - Regular Session

SB328 ENR  (Uploaded - 03/25/2014)
Terminating Strategic Research and Development Tax Credit
§11 - 15 - 16 - (Amended Code)
§11 - 21 - 74 - (Amended Code)
SENATE BILL - 331
PASSED - Regular Session

SB331 ENR  (Uploaded - 03/25/2014)
Requiring certain accelerated payment of consumers sales and service and use tax and employee withholding taxes
§11 - 10 - 5 N - (Amended Code)
SENATE BILL - 402
PASSED - Regular Session

SB402 ENR  (Uploaded - 03/25/2014)
Permitting Tax Commissioner recover financial institution charges and fees for all forms of payment
§11 - 11 - 7 - (Amended Code)
SENATE BILL - 414
PASSED - Regular Session

SB414 SUB2 ENR  (Uploaded - 03/25/2014)
Redirecting nonprobate appraisement filings
§11 - 6 K- 4 - (Amended Code)
§11 - 6 K- 5 - (Amended Code)
SENATE BILL - 416
PASSED - Regular Session

SB416 SUB1 ENR  (Uploaded - 03/25/2014)
Relating to tentative appraisals of natural resources property
§11 - 27 - 38 - (Amended Code)
SENATE BILL - 456
PASSED - Regular Session

SB456 ENR  (Uploaded - 03/25/2014)
Extending expiration date for health care provider tax on eligible acute care hospitals
§11 - 13 A- 5 B - (New Code)
SENATE BILL - 461
PASSED - Regular Session

SB461 SUB1 ENR  (Uploaded - 03/25/2014)
Creating Future Fund
§11 - 5 - 12 - (Amended Code)
SENATE BILL - 574
PASSED - Regular Session

SB574 SUB1 ENR  (Uploaded - 03/25/2014)
Clarifying mobile home permanently attached to real estate is not personal property under certain conditions
§11 - 3 - 25 - (Amended Code)
SENATE BILL - 601
PASSED - Regular Session

SB601 ENR  (Uploaded - 03/25/2014)
Relating to property assessment appeals
§11 - 14 C- 9 - (Amended Code)
HOUSE BILL - 4154
PASSED - Regular Session

hb4154 ENR  (Uploaded - 03/25/2014)
Fixing a technical error relating to the motor fuel excise tax
§11 - 21 - 9 - (Amended Code)
HOUSE BILL - 4159
PASSED - Regular Session

hb4159 ENR  (Uploaded - 03/25/2014)
Updating the meaning of federal adjusted gross income and certain other terms
§11 - 8 - 16 A - (Repealed Code)
HOUSE BILL - 4228
PASSED - Regular Session

HB4228 ENR SUB  (Uploaded - 03/25/2014)
Repealing or removing certain portions of education-related statutes that have expired
§11 - 8 - 17 - (Amended Code)
HOUSE BILL - 4302
PASSED - Regular Session

hb4302 ENR  (Uploaded - 03/25/2014)
Relating to elections for public school purposes
§11 - 13BB- 3 - (Amended Code)
§11 - 13BB- 14 - (Amended Code)
HOUSE BILL - 4449
PASSED - Regular Session

HB4449 SUB ENR  (Uploaded - 03/25/2014)
Including proximity detection systems and cameras used on continuous mining machines and underground haulage equipment for tax credit purposes
§11 - 16 - 3 - (Amended Code)
§11 - 16 - 17 A - (New Code)
§11 - 16 - 20 - (Amended Code)
§11 - 16 - 21 - (Amended Code)
HOUSE BILL - 4549
PASSED - Regular Session

hb4549 ENR  (Uploaded - 03/25/2014)
Clarifying the regulation of nonintoxicating beer brewers and distributors, agreements, networks, products, brands and extensions of a line of brands
§11 - 1 C- 5 B - (Repealed Code)
§11 - 3 - 1 - (Amended Code)
SENATE BILL - 1009
PASSED - 1st Special Session

SB1009 ENR  (Uploaded - 03/26/2014)
Relating to computation of local share for public school support purposes
Note: WV Code updated with legislation passed through the 2013 1st Special Session
The WV Code Online is an unofficial copy of the annotated WV Code, provided as a convenience. It has NOT been edited for publication, and is not in any way official or authoritative.
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