11-11B-1 Arbitration authorized
11-11B-2 Hearings
11-11B-3 Powers of board
11-11B-4 Determination of board
11-11B-5 Majority vote; exception
11-11B-6 Filing of board’s determination
11-11B-7 Additions to tax, penalties and interest
11-11B-8 Compromise permitted
11-11B-9 Compensation and expenses of board
11-11B-10 Applicability
11-11B-11 “State” defined
11-11B-12 Interpretation of article
11-11B-13 Title
11-11B-14 Estates affected
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Terms Used In West Virginia Code > Chapter 11 > Article 11B - Interstate Arbitration of Inheritance and Death Taxes

  • Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
  • Decedent: A deceased person.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Probate: Proving a will
  • state: means any state, territory or possession of the United States, and the District of Columbia. See West Virginia Code 11-11B-11
  • Subpoena: A command to a witness to appear and give testimony.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.