West Virginia § 11-11-29 Time for assessment of tax

West Virginia Statutes

§ 11-11-29 — Time for assessment of tax

West Virginia § 11-11-29

Ch. 11TAXATION

Art. 11ESTATE TAXES

This text of West Virginia § 11-11-29 (Time for assessment 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 § 11-11-29 (2026).

Text

(a)General. -- The amount of estate tax due under this article shall be assessed on or before whichever of the following dates occurs last:

(1)The period specified in section fifteen, article ten of this chapter, during which an assessment may generally be issued;

(2)Within a period expiring ninety days after the last day on which the assessment of a deficiency in federal estate tax may lawfully be made under applicable provisions of the Internal Revenue Code; or

(3)Within ninety days after receipt of notice from a personal representative that the federal estate tax liability of an estate has been changed.

(b)Exceptions. -- In the case of a false or fraudulent return, or failure to file a return on or before the last day prescribed for filing, or failure of the personal representa

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(a) General. -- The amount of estate tax due under this article shall be assessed on or before whichever of the following dates occurs last:

(1) The period specified in section fifteen, article ten of this chapter, during which an assessment may generally be issued;

(2) Within a period expiring ninety days after the last day on which the assessment of a deficiency in federal estate tax may lawfully be made under applicable provisions of the Internal Revenue Code; or

(3) Within ninety days after receipt of notice from a personal representative that the federal estate tax liability of an estate has been changed.

(b) Exceptions. -- In the case of a false or fraudulent return, or failure to file a return on or before the last day prescribed for filing, or failure of the personal representative to give the Tax Commissioner notice of a change in the federal estate tax liability of an estate, the tax may be assessed at any time.