2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 11. ESTATE TAXES.
§11-11-13. Payment of tax.
§11-11-13. Payment of tax.(a) Payment by personal representative. -- The tax imposed by this article shall be paid by the personal representative. Liability for payment of the tax continues until the tax is paid.
(b) Due date. -- The tax imposed by this article is due and payable at the date of the decedent's death.
(c) Delinquent date. -- The tax imposed by this article becomes delinquent upon the expiration of nine months after the date on which it becomes due and payable, if not paid within that time.
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