West Virginia Code 11-11-21 – Duty of resident personal representative of nonresident decedent
(a) General. — A resident personal representative, holding personal property (tangible or intangible) of a deceased nonresident subject to tax under this article, shall not deliver such property to the personal representative of the domiciliary estate, or to any other person, until after the resident personal representative shall have deducted the tax therefrom, or collected it from the personal representative of the domiciliary estate and remitted it to the Tax Commissioner.
Terms Used In West Virginia Code 11-11-21
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- Decedent: A deceased person.
- nonresident: means a decedent who was a citizen of the United States, but was domiciled outside the State of West Virginia at the time of his or her death. See West Virginia Code 11-11-2
- notice: means a written notice sent to the last known address of the addressee and shall be effective upon mailing. See West Virginia Code 11-11-2
- person: includes natural person, corporation, society, association, partnership, joint venture, syndicate, estate, trust or other entity under which business or other activities may be conducted. See West Virginia Code 11-11-2
- Personal property: All property that is not real property.
- personal property: includes goods, chattels, real and personal, money, credits, investments, and the evidences thereof. See West Virginia Code 2-2-10
- 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
- resident: means a decedent who was domiciled in the State of West Virginia at the time of his or her death. 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
- transfer: means "transfer" as defined in Sections 2001, 2101, 2601 of the United States Internal Revenue Code of 1954, as amended or renumbered, or in successor provisions of the laws of the United States. See West Virginia Code 11-11-2
(b) Failure of domiciliary personal representative to pay tax. — When the transfer of personal property of a nonresident decedent is taxable under this article and the personal representative of the domiciliary estate neglects or refuses to pay the tax upon demand of a resident personal representative, or if for any reason the tax is not paid within nine months after the decedent's death, the resident personal representative may, upon such notice as the circuit court of Kanawha County may direct, be authorized to sell such property, or if the same can be divided, such portion thereof as may be necessary, and shall deduct the tax from the proceeds of such sale and shall account for the balance, if any, in lieu of such property.