West Virginia § 11-11-38 Estates to which article applies; former law preserved

West Virginia Statutes

§ 11-11-38 — Estates to which article applies; former law preserved

West Virginia § 11-11-38

Ch. 11TAXATION

Art. 11ESTATE TAXES

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Bluebook

W. Va. Code § 11-11-38 (2026).

Text

(a)Persons dying after June 30, 1985. -- Except as otherwise specifically provided, the provisions of this article shall apply to the estate of every person dying on or after July 1, 1985.

(b)Persons dying before July 1, 1985. -- With respect to persons dying prior to July 1, 1985, the provisions of article eleven, chapter eleven of this code, in effect on January 1, 1985, are hereby continued in force, and fully preserved, until their objects have been fully accomplished.

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(a) Persons dying after June 30, 1985. -- Except as otherwise specifically provided, the provisions of this article shall apply to the estate of every person dying on or after July 1, 1985.

(b) Persons dying before July 1, 1985. -- With respect to persons dying prior to July 1, 1985, the provisions of article eleven, chapter eleven of this code, in effect on January 1, 1985, are hereby continued in force, and fully preserved, until their objects have been fully accomplished.