There is a newer version of the West Virginia Code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-3. Powers of board.
§11-11B-3. Powers of board.The board shall have power to administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers and documents, and issue commissions to take testimony. Subpoenas may be signed by any member of the board.
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