West Virginia Code 11-11-10 – Amended returns
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(a) When required. — If the personal representative files an amended federal estate tax return, he shall, within sixty days thereafter, file an amended return under this article, and give such information as the Tax Commissioner may require. Such amended return shall include a copy of the amended federal estate tax return.
Terms Used In West Virginia Code 11-11-10
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- personal representative: includes the executor of a will, the administrator of the estate of a deceased person, the administrator of such estate with the will annexed, the administrator de bonis non of such estate, whether there be a will or not, the sheriff or other officer lawfully charged with the administration of the estate of a deceased person, and every other curator or committee of a decedent'. See West Virginia Code 11-11-2
- tax: means the tax imposed by this article, and includes any additions to tax, penalties and interest imposed by this article or article ten of this chapter. See West Virginia Code 11-11-2
(b) Payment of additional tax. — Any additional tax due under this article shall be remitted when the amended return is filed.