West Virginia § 11-11-28 Apportionment of West Virginia estate taxes; deduction of taxes by the fiduciary from shares of beneficiaries

West Virginia Statutes

§ 11-11-28 — Apportionment of West Virginia estate taxes; deduction of taxes by the fiduciary from shares of beneficiaries

West Virginia § 11-11-28

Ch. 11TAXATION

Art. 11ESTATE TAXES

This text of West Virginia § 11-11-28 (Apportionment of West Virginia estate taxes; deduction of taxes by the fiduciary from shares of beneficiaries) 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 § 11-11-28 (2026).

Text

Whenever there is an estate tax levied or assessed under the provisions of any estate tax law of this state heretofore or hereafter enacted, the amount of the tax so paid shall be prorated among the persons interested in the estate to whom such property is or may be transferred or to whom any benefit accrues in conformity with the provisions of section sixteen-a, article two, and section eighteen, article three-a, chapter forty-four of this code.

Free access — add to your briefcase to read the full text and ask questions with AI

Whenever there is an estate tax levied or assessed under the provisions of any estate tax law of this state heretofore or hereafter enacted, the amount of the tax so paid shall be prorated among the persons interested in the estate to whom such property is or may be transferred or to whom any benefit accrues in conformity with the provisions of section sixteen-a, article two, and section eighteen, article three-a, chapter forty-four of this code.