§11-11-3. Imposition of tax.
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,
however, shall the estate tax hereby imposed result in a total
death tax liability to this state and the United States in excess
of the death tax liability to the United States which would result
if this article were not in effect: Provided, That the estate tax
hereby imposed shall not be affected by other credits properly
allowable in computing the federal estate tax except that the
unified credit established in Section 2010 of the Internal Revenue
Code of 1986, as amended, shall be applied before calculating the
West Virginia estate tax.