Home/West Virginia/Statutes/Ch. 11: TAXATION/Art. 11: ESTATE TAXES/§ 11-11-40
West Virginia Statutes

§ 11-11-40 — General procedure and administration

West Virginia § 11-11-40
JurisdictionWest Virginia
Ch. 11TAXATION
Art. 11ESTATE TAXES

This text of West Virginia § 11-11-40 (General procedure and administration) 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 § 11-11-40 (2026).

Text

The provisions of the "West Virginia Tax Procedure and Administration Act" set forth in article ten of this chapter, shall apply to the tax imposed by this article with like effect as if said act were set forth in extenso in this article, except where it is expressly and specifically provided in this article that a particular provision of this article shall govern and control.

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

Legislative History

1985 Reg. Sess., SB73

Nearby Sections

15
§ 11-1-1
Office of Tax Commissioner continued and designated the state Tax Division; appointment, term, oath and bond of commissioner; powers and duties generally; sections of division; assistant Tax Commissioner; authorization of criminal background checks conducted by Tax Commissioner for prospective employees; assistant attorneys general to assist commissioner
§ 11-1-1a
Provision of legal services
§ 11-1-1b
Training of employees
§ 11-1-2
General duties and powers of commissioner; appraisers
§ 11-1-2a
Refund of taxes erroneously collected
§ 11-1-2b
Housing index requirements
§ 11-1-3
Aiding board of public works, Auditor and treasurer
§ 11-1-4
Biennial report of commissioner; fiscal officers to furnish information
§ 11-1-4a
Powers of Tax Commissioner as to tax and revenue statistics
§ 11-1-5
Misconduct or negligence of officers
§ 11-1-6
Forms and instructions for assessors
§ 11-1-7
Assistance to commissioner by prosecuting attorney
§ 11-1-8
Repealed. Acts, 2010 Reg. Sess., Ch. 32
§ 11-1-9
Holders of short-term permits and licenses to sell; rulemaking
§ 11-10-1
Legislative findings
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
West Virginia § 11-11-40, Counsel Stack Legal Research, https://law.counselstack.com/statute/wv/11/11-11-40.