{"data":{"id":"us-wv/w.-va.-code-11-11-13","jurisdiction":"us-wv","citation":"W. Va. Code § 11-11-13","heading":"Payment of tax.","body":"(a) Payment by personal representative. -- The tax imposed by this article shall be paid by the personal representative. Liability for payment of the tax continues until the tax is paid.\n(b) Due date. -- The tax imposed by this article is due and payable at the date of the decedent's death.\n(c) Delinquent date. -- The tax imposed by this article becomes delinquent upon the expiration of nine months after the date on which it becomes due and payable, if not paid within that time.","path":["CHAPTER 11. TAXATION.","ARTICLE 11. ESTATE TAXES."],"source_url":"https://code.wvlegislature.gov/11-11-13/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:31Z","sha256":"433ae5e6abe8bb5a83cb1b275060ddb8811a691ef9597b528afe7db824977f65","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-11-12","next":"us-wv/w.-va.-code-11-11-14"},"notice":"GroundRules: Original legal text. Not legal advice."}