There is a newer version of the West Virginia Code
2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 11B. INTERSTATE ARBITRATION OF INHERITANCE AND DEATH TAXES.
§11-11B-10. Applicability.
§11-11B-10. Applicability.This article shall apply only to cases in which each of the states involved has a law identical with or substantially similar to this article.
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