West Virginia Code 11-11-13 – Payment of tax
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(a) Payment by personal representative. — The tax imposed by this article shall be paid by the personal representative. Liability for payment of the tax continues until the tax is paid.
Terms Used In West Virginia Code 11-11-13
- 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) Due date. — The tax imposed by this article is due and payable at the date of the decedent's death.
(c) Delinquent date. — The tax imposed by this article becomes delinquent upon the expiration of nine months after the date on which it becomes due and payable, if not paid within that time.