West Virginia Code 11-11-8 – Estate tax returns
(a) When no return required. — No West Virginia estate tax return needs to be filed if the estate of the decedent is not subject to the tax imposed by this article.
Terms Used In West Virginia Code 11-11-8
- Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- Decedent: A deceased person.
- 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 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
- Tax Commissioner: means the Tax Commissioner of the State of West Virginia or his or her delegate. 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
(b) Returns by personal representative. — The personal representative of every estate subject to the tax imposed by this article, who is required by the laws of the United States to file a federal estate tax return, shall file with the Tax Commissioner, on or before the date the federal estate tax return is required to be filed:
(1) A return for the tax due under this article; and
(2) An executed copy of the federal estate tax return.
(c) Returns by beneficiaries.
(1) If the personal representative fails to make a complete return as to any part of the gross estate of the decedent, he shall include in his return a description of such part and the name of every person holding a legal or beneficial interest therein. The providing of such information shall not, in and of itself, exonerate the personal representative from any additions to tax or penalties prescribed by law for failure to file a complete return.
(2) Upon notice from the Tax Commissioner, a beneficiary of the estate, or other person holding a legal or beneficial interest therein, shall file a return under this article providing such information as the Tax Commissioner may request pertaining to the interest of the beneficiary, or other person, in the estate of the decedent.
(d) Returns due. — Returns made under this article shall be filed within nine months after the date of the decedent's death.
(e) Place of filing. — Estate tax returns shall be filed with the Tax Commissioner at his office in Charleston, West Virginia.