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.