West Virginia § 11-11-10 Amended returns

West Virginia Statutes

§ 11-11-10 — Amended returns

West Virginia § 11-11-10

Ch. 11TAXATION

Art. 11ESTATE TAXES

This text of West Virginia § 11-11-10 (Amended returns) 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 § 11-11-10 (2026).

Text

(a)When required. -- If the personal representative files an amended federal estate tax return, he shall, within sixty days thereafter, file an amended return under this article, and give such information as the Tax Commissioner may require. Such amended return shall include a copy of the amended federal estate tax return.

(b)Payment of additional tax. -- Any additional tax due under this article shall be remitted when the amended return is filed.

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(a) When required. -- If the personal representative files an amended federal estate tax return, he shall, within sixty days thereafter, file an amended return under this article, and give such information as the Tax Commissioner may require. Such amended return shall include a copy of the amended federal estate tax return.

(b) Payment of additional tax. -- Any additional tax due under this article shall be remitted when the amended return is filed.