2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 11. ESTATE TAXES.
§11-11-38. Estates to which article applies; former law preserved.
§11-11-38. Estates to which article applies; former law
preserved.(a) Persons dying after June 30, 1985. -- Except as otherwise specifically provided, the provisions of this article shall apply to the estate of every person dying on or after the first day of July, one thousand nine hundred eighty-five.
(b) Persons dying before July 1, 1985. -- With respect to persons dying prior to the first day of July, one thousand nine hundred eighty-five, the provisions of article eleven, chapter eleven of this code, in effect on the first day of January, one thousand nine hundred eighty-five, are hereby continued in force, and fully preserved, until their objects have been fully accomplished.
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