2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 11. ESTATE TAXES.
§11-11-29. Time for assessment of tax.
§11-11-29. Time for assessment of tax.(a) General. -- The amount of estate tax due under this article shall be assessed on or before whichever of the following dates occurs last:
(1) The period specified in section fifteen, article ten of this chapter, during which an assessment may generally be issued;
(2) Within a period expiring ninety days after the last day on which the assessment of a deficiency in federal estate tax may lawfully be made under applicable provisions of the Internal Revenue Code; or
(3) Within ninety days after receipt of notice from a personal representative that the federal estate tax liability of an estate has been changed.
(b) Exceptions. -- In the case of a false or fraudulent return, or failure to file a return on or before the last day prescribed for filing, or failure of the personal representative to give the tax commissioner notice of a change in the federal estate tax liability of an estate, the tax may be assessed at any time.
Disclaimer: These codes may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
