{"data":{"id":"us-wv/w.-va.-code-11-11-11","jurisdiction":"us-wv","citation":"W. Va. Code § 11-11-11","heading":"Returns executed by Tax Commissioner.","body":"(a) Authority of Tax Commissioner to execute return. -- If any person fails to file a return at the time prescribed by law, or files (willfully or otherwise) a false or fraudulent return, the Tax Commissioner shall make the return from his own knowledge and from such information as he can obtain through testimony or otherwise.\n(b) Status of returns. -- A return so made and subscribed by the Tax Commissioner shall be prima facie good and sufficient for all legal purposes.","path":["CHAPTER 11. TAXATION.","ARTICLE 11. ESTATE TAXES."],"source_url":"https://code.wvlegislature.gov/11-11-11/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:30Z","sha256":"8d42fe0ae69f1e55b3f71b724e601d7f60ce9485ec94759a60295485f9449022","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-11-10","next":"us-wv/w.-va.-code-11-11-12"},"notice":"GroundRules: Original legal text. Not legal advice."}