West Virginia Code > Chapter 11 > Article 11A – Interstate Compromise of Inheritance and Death Taxes
Current as of: 2023 | Check for updates
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Other versions
11-11A-1 | Procedure and authority |
11-11A-2 | “State” defined |
11-11A-3 | Interpretation of article |
11-11A-4 | Title |
11-11A-5 | Applicability |
Terms Used In West Virginia Code > Chapter 11 > Article 11A - Interstate Compromise of Inheritance and Death Taxes
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- Decedent: A deceased person.
- Executor: A male person named in a will to carry out the decedent
- state: means any state, territory or possession of the United States, and the District of Columbia. See West Virginia Code 11-11A-2