{"data":{"id":"us-wv/w.-va.-code-11-11a-5","jurisdiction":"us-wv","citation":"W. Va. Code § 11-11A-5","heading":"Applicability.","body":"This article shall apply to estates of decedents dying before or after its effective date.","path":["CHAPTER 11. TAXATION.","ARTICLE 11A. INTERSTATE COMPROMISE OF INHERITANCE AND DEATH TAXES."],"source_url":"https://code.wvlegislature.gov/11-11A-5/","current_through":"as of 2026-10-13; contains at least the enactments of the 2026 Regular Session (newest effective date 2027-07-01)","vintage":"","retrieved_at":"2026-10-18T02:54:10Z","sha256":"4970b443aca555defbfa64bcb7791d1994f514e058d6d3a0496e6a3a3a1cfd39","source_id":"us-wv","stale":false,"prev":"us-wv/w.-va.-code-11-11a-4","next":"us-wv/w.-va.-code-11-11b-1"},"notice":"GroundRules: Original legal text. Not legal advice."}