West Virginia § 11-10-5o Notice of fiduciary relationship

West Virginia Statutes

§ 11-10-5o — Notice of fiduciary relationship

West Virginia § 11-10-5o

Ch. 11TAXATION

Art. 10WEST VIRGINIA TAX PROCEDURE AND ADMINISTRATION ACT

This text of West Virginia § 11-10-5o (Notice of fiduciary relationship) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

W. Va. Code § 11-10-5o (2026).

Text

(a)Rights and obligations of fiduciary. -- Upon notice to the Tax Commissioner that any person is acting for another person in a fiduciary capacity, such fiduciary shall assume that power, rights, duties and privileges of such other person in respect of any tax administered under this article (except that the tax shall be collected from the estate of such other person), until notice is given that the fiduciary capacity has terminated.

(b)Notice. -- Notice under this section shall be given in accordance with regulations prescribed by the Tax Commissioner.

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(a) Rights and obligations of fiduciary. -- Upon notice to the Tax Commissioner that any person is acting for another person in a fiduciary capacity, such fiduciary shall assume that power, rights, duties and privileges of such other person in respect of any tax administered under this article (except that the tax shall be collected from the estate of such other person), until notice is given that the fiduciary capacity has terminated.

(b) Notice. -- Notice under this section shall be given in accordance with regulations prescribed by the Tax Commissioner.