West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-11 - Inheritance And Transfer Tax
Section 110-11-1 - General

Universal Citation: 110 WV Code of State Rules 110-11-1

Current through Register Vol. XLI, No. 38, September 20, 2024

1.1. Scope. -- These regulations establish rules with respect to the deductibility of Federal Estate Tax prior to the imposition of Inheritance and Transfer Tax and the imposition of Inheritance and and Transfer Tax to property held in survivorship form.

1.2. Authority. -- W. Va. Code '11-10

1.3. Filing Date. -- August 17, 1966

1.4. Effective Date. -- September 16, 1966

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