{"data":{"id":"us-wv/w.-va.-code-11-11b-4","jurisdiction":"us-wv","citation":"W. Va. Code § 11-11B-4","heading":"Determination of board.","body":"The board shall, by majority vote, determine the domicile of the decedent at the time of his death. This determination shall be final for purposes of imposing and collecting inheritance and death taxes but for no other purpose.","path":["CHAPTER 11. TAXATION.","ARTICLE 11B. INTERSTATE ARBITRATION OF INHERITANCE AND DEATH TAXES."],"source_url":"https://code.wvlegislature.gov/11-11B-4/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:32Z","sha256":"d10e0074b41fc3515fd699e204fecc4610626da9445356a12c77847315661e87","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-11b-3","next":"us-wv/w.-va.-code-11-11b-5"},"notice":"GroundRules: Original legal text. Not legal advice."}