West Virginia § 11-11-13 Payment of tax

West Virginia Statutes

§ 11-11-13 — Payment of tax

West Virginia § 11-11-13

Ch. 11TAXATION

Art. 11ESTATE TAXES

This text of West Virginia § 11-11-13 (Payment of tax) 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 § 11-11-13 (2026).

Text

(a)Payment by personal representative. -- The tax imposed by this article shall be paid by the personal representative. Liability for payment of the tax continues until the tax is paid.

(b)Due date. -- The tax imposed by this article is due and payable at the date of the decedent's death.

(c)Delinquent date. -- The tax imposed by this article becomes delinquent upon the expiration of nine months after the date on which it becomes due and payable, if not paid within that time.

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(a) Payment by personal representative. -- The tax imposed by this article shall be paid by the personal representative. Liability for payment of the tax continues until the tax is paid.

(b) Due date. -- The tax imposed by this article is due and payable at the date of the decedent's death.

(c) Delinquent date. -- The tax imposed by this article becomes delinquent upon the expiration of nine months after the date on which it becomes due and payable, if not paid within that time.