West Virginia § 11-11-13 Payment of tax

West Virginia Statutes

§ 11-11-13 — Payment of tax

West Virginia·Ch. 11 TAXATION·Art. 11 ESTATE TAXES

(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.

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