{"data":{"id":"us-wv/w.-va.-code-11-11-29","jurisdiction":"us-wv","citation":"W. Va. Code § 11-11-29","heading":"Time for assessment of tax.","body":"(a) General. -- The amount of estate tax due under this article shall be assessed on or before whichever of the following dates occurs last:\n(1) The period specified in section fifteen, article ten of this chapter, during which an assessment may generally be issued;\n(2) Within a period expiring ninety days after the last day on which the assessment of a deficiency in federal estate tax may lawfully be made under applicable provisions of the Internal Revenue Code; or\n(3) Within ninety days after receipt of notice from a personal representative that the federal estate tax liability of an estate has been changed.\n(b) Exceptions. -- In the case of a false or fraudulent return, or failure to file a return on or before the last day prescribed for filing, or failure of the personal representative to give the Tax Commissioner notice of a change in the federal estate tax liability of an estate, the tax may be assessed at any time.","path":["CHAPTER 11. TAXATION.","ARTICLE 11. ESTATE TAXES."],"source_url":"https://code.wvlegislature.gov/11-11-29/","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":"cb44b8ebdeacd68e0f5cebe5016b2292d993748d6c98c3011f51326cb7a1340c","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-11-28","next":"us-wv/w.-va.-code-11-11-30"},"notice":"GroundRules: Original legal text. Not legal advice."}