W. Va. Code § 11-11-39: Effectiveness of this article.
Where this section sits in the code
- CHAPTER 11. TAXATION.
- ARTICLE 11. ESTATE TAXES.
This article shall remain in force and effect until either one of the following events occurs:
(1) This article is repealed by the Legislature; or
(2) The government of the United States ceases to allow credit against its estate tax for payment of state death taxes.
Collected 2026-09-06T00:21:32Z. Source file · JSON