Home/West Virginia/Statutes/Ch. 11: TAXATION/Art. 11B: INTERSTATE ARBITRATION OF INHERITANCE AND DEATH TAXES/§ 11-11B-7
West Virginia Statutes

§ 11-11B-7 — Additions to tax, penalties and interest

West Virginia § 11-11B-7
JurisdictionWest Virginia
Ch. 11TAXATION
Art. 11BINTERSTATE ARBITRATION OF INHERITANCE AND DEATH TAXES

This text of West Virginia § 11-11B-7 (Additions to tax, penalties and interest) 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 § 11-11B-7 (2026).

Text

In any case where it is determined by the board that the decedent died domiciled in this state, additions to tax, interest and penalties, if otherwise imposed by law, for nonpayment of inheritance taxes between the date of the agreement and of filing of the determination of the board as to domicile, shall not exceed eight percent per annum.

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Legislative History

1978 Reg. Sess., SB371; 1959 Reg. Sess., SB139

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Repealed.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
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Bluebook (online)
West Virginia § 11-11B-7, Counsel Stack Legal Research, https://law.counselstack.com/statute/wv/11/11-11B-7.