West Virginia Code 11-11-29 – Time for assessment of tax
(a) General. — The amount of estate tax due under this article shall be assessed on or before whichever of the following dates occurs last:
Terms Used In West Virginia Code 11-11-29
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- Internal Revenue Code: means the United States Internal Revenue Code of 1954, as amended and in effect on January 1, 1985, including all changes to such code enacted subsequent to such date, that are similar to or a replacement of the section cited or referred to. 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
- 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
(1) The period specified in section fifteen, article ten of this chapter, during which an assessment may generally be issued;
(2) Within a period expiring ninety days after the last day on which the assessment of a deficiency in federal estate tax may lawfully be made under applicable provisions of the Internal Revenue Code; or
(3) Within ninety days after receipt of notice from a personal representative that the federal estate tax liability of an estate has been changed.
(b) Exceptions. — In the case of a false or fraudulent return, or failure to file a return on or before the last day prescribed for filing, or failure of the personal representative to give the Tax Commissioner notice of a change in the federal estate tax liability of an estate, the tax may be assessed at any time.