West Virginia § 11-11-5 Tax on transfer of estate of nonresidents; property of nonresidents defined; exemption

West Virginia Statutes

§ 11-11-5 — Tax on transfer of estate of nonresidents; property of nonresidents defined; exemption

West Virginia § 11-11-5

Ch. 11TAXATION

Art. 11ESTATE TAXES

This text of West Virginia § 11-11-5 (Tax on transfer of estate of nonresidents; property of nonresidents defined; exemption) 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 § 11-11-5 (2026).

Text

(a)Imposition of tax. -- A tax in an amount computed as provided in this section is imposed on the transfer of the taxable estate located in West Virginia of every nonresident decedent.

(b)Amount of tax. -- The tax shall be an amount computed by multiplying the federal credit by a fraction, the numerator of which is the value of that part of the gross estate over which West Virginia has jurisdiction for estate tax purposes. The denominator shall be the value of the decedent's gross estate.

(c)Property of nonresident. -- For purposes of this section, property included in the gross estate of a nonresident which is taxable under this section shall include:

(1)Real property and real property interests located in this state, including (but not limited to) mineral interests, royalties, pr

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

(a) Imposition of tax. -- A tax in an amount computed as provided in this section is imposed on the transfer of the taxable estate located in West Virginia of every nonresident decedent.

(b) Amount of tax. -- The tax shall be an amount computed by multiplying the federal credit by a fraction, the numerator of which is the value of that part of the gross estate over which West Virginia has jurisdiction for estate tax purposes. The denominator shall be the value of the decedent's gross estate.

(c) Property of nonresident. -- For purposes of this section, property included in the gross estate of a nonresident which is taxable under this section shall include:

(1) Real property and real property interests located in this state, including (but not limited to) mineral interests, royalties, production payments, leasehold interests or working interests in coal, oil, gas or any other natural resource.

(2) Tangible personal property having an actual situs in this state.