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West Virginia · Through as of 2026-08-03; contains at least the enactments of the 2026 Regular Session · Newer source version available

W. Va. Code § 11-11B-4: Determination of board.

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Where this section sits in the code
  1. CHAPTER 11. TAXATION.
  2. ARTICLE 11B. INTERSTATE ARBITRATION OF INHERITANCE AND DEATH TAXES.

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.

Collected 2026-09-06T00:21:32Z. Source file · JSON

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