2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 11B. INTERSTATE ARBITRATION OF INHERITANCE AND DEATH TAXES.
§11-11B-4. Determination of board.

§11-11B-4. Determination of board.

The board shall, by majority vote, determine the domicile of the decedent at the time of his death. This determination shall be final for purposes of imposing and collecting inheritance and death taxes but for no other purpose.

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