West Virginia § 48-7-109 Tax consequences of transfer of interest or title

West Virginia Statutes

§ 48-7-109 — Tax consequences of transfer of interest or title

West Virginia § 48-7-109

Ch. 48DOMESTIC RELATIONS

Art. 7EQUITABLE DISTRIBUTION OF PROPERTY

This text of West Virginia § 48-7-109 (Tax consequences of transfer of interest or title) 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 § 48-7-109 (2026).

Text

Notwithstanding the provisions of chapter eleven of this code, no transfer of interest in or title to property under this article is taxable as a transfer of property without consideration nor, except as to spousal support, create liability for sales, use, inheritance and transfer or income taxes due the state or any political subdivision nor require the payment of the excise tax imposed under article twenty-two, chapter eleven of this code.

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Notwithstanding the provisions of chapter eleven of this code, no transfer of interest in or title to property under this article is taxable as a transfer of property without consideration nor, except as to spousal support, create liability for sales, use, inheritance and transfer or income taxes due the state or any political subdivision nor require the payment of the excise tax imposed under article twenty-two, chapter eleven of this code.