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Chapter 11     Entire Code
‹ Chapter 10  |  Chapter 11A › Printer Friendly Versions
Chapter 11  |  Article 11 - 11B  |  Section 14

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

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 FOR

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 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 B- ARTICLE 11B. INTERSTATE ARBITRATION OF INHERITANCE AND DEATH TAXES.

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.

WVC 11 - 11 B- 2 §11-11B-2. Hearings.

The board shall hold hearings at such times and places as it may determine, upon notice to the parties to the agreement, all of whom shall be entitled to be heard, to present evidence and to examine and cross-examine witnesses.

WVC 11 - 11 B- 3 §11-11B-3. Powers of board.

The board shall have power to administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers and documents, and issue commissions to take testimony. Subpoenas may be signed by any member of the board.

WVC 11 - 11 B- 4 §11-11B-4. Determination of board.

The board shall, by majority vote, determine the domicile of the decedent at the time of his death. This determination shall be final for purposes of imposing and collecting inheritance and death taxes but for no other purpose.

WVC 11 - 11 B- 5 §11-11B-5. Majority vote; exception.

Except as provided in section three in respect to the issuance of subpoenas, all questions arising in the course of the proceeding shall be determined by majority vote of the board.

WVC 11 - 11 B- 6 §11-11B-6. Filing of board's determination.
The state tax commissioner, the board, or the executor or administrator shall file the determination of the board as to domicile, the record of the board's proceedings, and the agreement, or a duplicate, made pursuant to section one, with the authority having jurisdiction to assess the inheritance and death taxes in the state determined to be the domicile and shall file copies of all such documents with the authorities that would have been empowered to assess the inheritance and death taxes in each of the other states involved.

WVC 11 - 11 B- 7 §11-11B-7. Additions to tax, penalties and interest.

In any case where it is determined by the board that the decedent died domiciled in this state, additions to tax, interest and penalties, if otherwise imposed by law, for nonpayment of inheritance taxes between the date of the agreement and of filing of the determination of the board as to domicile, shall not exceed eight percent per annum.

WVC 11 - 11 B- 8 §11-11B-8. Compromise permitted.

Nothing contained herein shall prevent at any time a written compromise, if otherwise lawful, by all parties to the agreement made pursuant to section one, fixing the amounts to be accepted by this and any other state involved in full satisfaction of inheritance and death taxes.

WVC 11 - 11 B- 9 §11-11B-9. Compensation and expenses of board.

The compensation and expenses of the members of the board and its employees may be agreed upon among such members and the executor or administrator and if they cannot agree shall be fixed by the probate court of the state determined by the board to be the domicile of the decedent. The amounts so agreed upon or fixed shall be deemed an administration expense and shall be payable by the executor or administrator.

WVC 11 - 11 B- 10 §11-11B-10. Applicability.

This article shall apply only to cases in which each of the states involved has a law identical with or substantially similar to this article.

WVC 11 - 11 B- 11 §11-11B-11. "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 B- 12 §11-11B-12. 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 B- 13 §11-11B-13. Title.

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

WVC 11 - 11 B- 14 §11-11B-14. Estates affected.

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

Note: WV Code updated with legislation passed through the 2016 Regular Session
The West Virginia 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 - 15 - 9 O - (New Code)
SENATE BILL - 54
PASSED - Regular Session

SB54 ENR  (Uploaded - 03/14/2016)
Altering how tax is collected on homeowners' associations
§11 - 13 J- 3 - (Amended Code)
§11 - 13 J- 4 - (Amended Code)
§11 - 13 J- 4 A - (Amended Code)
§11 - 13 J- 10 - (Amended Code)
§11 - 13 J- 12 - (Amended Code)
SENATE BILL - 293
PASSED - Regular Session

SB293 SUB1 ENR  (Uploaded - 03/17/2016)
Neighborhood Investment Program Act
§11 - 16 - 18 - (Amended Code)
SENATE BILL - 298
PASSED - Regular Session

SB298 SUB1 ENR  (Uploaded - 03/17/2016)
Allowing restaurants, private clubs and wineries sell alcoholic beverages on Sundays
§11 - 21 - 9 - (Amended Code)
§11 - 21 - 71 A - (Amended Code)
SENATE BILL - 349
PASSED - Regular Session

SB349 ENR  (Uploaded - 03/10/2016)
Updating meaning of federal adjusted gross income
§11 - 24 - 43 A - (Amended Code)
SENATE BILL - 352
PASSED - Regular Session

SB352 ENR  (Uploaded - 03/14/2016)
Dedicating corporation net income tax proceeds to railways
§11 - 15 - 30 - (Amended Code)
SENATE BILL - 400
PASSED - Regular Session

SB400 SUB1 ENR  (Uploaded - 03/10/2016)
Reducing amount of sales tax proceeds dedicated to School Major Improvement Fund
§11 - 13 A- 3 B - (Amended Code)
§11 - 13 V- 4 - (Amended Code)
§11 - 21 - 96 - (Amended Code)
SENATE BILL - 419
PASSED - Regular Session

SB419 ENR  (Uploaded - 02/29/2016)
Relating to termination of Workers' Compensation Debt Reduction Act
§11 - 13 A- 3 - (Amended Code)
§11 - 15 - 9 I - (Amended Code)
SENATE BILL - 421
PASSED - Regular Session

SB421 SUB1 ENR  (Uploaded - 03/03/2016)
Terminating behavioral health severance and business privilege tax
§11 - 14 C- 9 A - (New Code)
SENATE BILL - 505
PASSED - Regular Session

SB505 ENR  (Uploaded - 03/15/2016)
Exempting certain uses of field gas from motor fuel excise taxes
§11 - 14 C- 9 - (Amended Code)
SENATE BILL - 582
PASSED - Regular Session

SB582 SUB1 enr  (Uploaded - 03/07/2016)
Providing refundable tax credit for motor fuel sold for use or consumed in railroad diesel locomotives
§11 - 13 - 2 D - (Amended Code)
HOUSE BILL - 2823
PASSED - Regular Session

HB2823 SUB ENR  (Uploaded - 03/09/2016)
Eliminating the street and interurban and electric railways tax
§11 - 24 - 3 - (Amended Code)
§11 - 24 - 13 - (Amended Code)
HOUSE BILL - 4148
PASSED - Regular Session

hb4148 ENR  (Uploaded - 02/20/2016)
Updating the meaning of federal taxable income and certain other terms used in the West Virginia Corporation Net Income Tax Act
§11 - 8 - 6 A - (Amended Code)
HOUSE BILL - 4161
PASSED - Regular Session

hb4161 ENR  (Uploaded - 02/22/2016)
Relating to levies on classifications of property by the Board of Public Works
§11 - 27 - 38 - (Amended Code)
HOUSE BILL - 4209
PASSED - Regular Session

HB4209 SUB ENR  (Uploaded - 03/09/2016)
Relating generally to health care provider taxes
§11 - 10 - 11 A - (Amended Code)
HOUSE BILL - 4612
PASSED - Regular Session

HB4612 SUB ENR  (Uploaded - 03/11/2016)
Relating generally to tax increment financing and economic opportunity development districts
§11 - 21 - 32 - (Amended Code)
§11 - 21 - 77 - (Amended Code)
HOUSE BILL - 4705
PASSED - Regular Session

hb4705 ENR  (Uploaded - 03/09/2016)
Relating to adding an additional type of West Virginia source income of nonresident individual
§11 - 17 - 3 - (Amended Code)
§11 - 17 - 4 - (Amended Code)
§11 - 17 - 4 A - (Amended Code)
§11 - 17 - 4 B - (New Code)
SENATE BILL - 1012
PASSED - 1st Special Session

SB1012 ENR  (Uploaded - 06/14/2016)
Increasing tax rate on cigarettes and other tobacco products
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