{"data":{"id":"us-wv/w.-va.-code-11-11-31","jurisdiction":"us-wv","citation":"W. Va. Code § 11-11-31","heading":"Agreements as to amount of tax due.","body":"For the purpose of facilitating the settlement and distribution of estates held by personal representatives, the Tax Commissioner may, on behalf of the state, agree to the amount of taxes due or to become due from such personal representative under the provisions of this article. Payment in accordance with such agreement shall be full satisfaction of the taxes to which the agreement relates.","path":["CHAPTER 11. TAXATION.","ARTICLE 11. ESTATE TAXES."],"source_url":"https://code.wvlegislature.gov/11-11-31/","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":"73b541a1b260193ed45af1642e6c69d920f1aa184903f3ef69e1fbcc8516707a","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-11-30","next":"us-wv/w.-va.-code-11-11-32"},"notice":"GroundRules: Original legal text. Not legal advice."}