This article shall remain in force and effect until either one of the following events occurs:

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Terms Used In West Virginia Code 11-11-39

  • state: means any state, territory or possession of the United States and the District of Columbia. 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
  • United States: when used in a geographical sense, includes only the fifty states and the District of Columbia. See West Virginia Code 11-11-2

(1) This article is repealed by the Legislature; or

(2) The government of the United States ceases to allow credit against its estate tax for payment of state death taxes.