GroundRules
W. Va. Code § 11-11B-7: Additions to tax, penalties and interest.
Where this section sits in the code
- CHAPTER 11. TAXATION.
- ARTICLE 11B. INTERSTATE ARBITRATION OF INHERITANCE AND DEATH TAXES.
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.
Collected 2026-09-06T00:21:32Z. Source file · JSON