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West Virginia Code Chapter 11. Taxation § 11-11-29. Time for assessment of tax

Current as of January 01, 2024 | Updated by FindLaw Staff

(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.

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Cite this article: FindLaw.com - West Virginia Code Chapter 11. Taxation § 11-11-29. Time for assessment of tax - last updated January 01, 2024 | https://codes.findlaw.com/wv/chapter-11-taxation/wv-code-sect-11-11-29/

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