Skip to main content
Find a Lawyer

West Virginia Code Chapter 11. Taxation § 11-11-6. Tax on transfer of estate of aliens

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

(a) Imposition of tax.--A tax in the amount computed as provided in this section is imposed on the transfer of the taxable estate located in West Virginia of every alien. Taxable transfers include:

(1) Real property situated in this state;

(2) Tangible personal property having an actual situs in this state; and

(3) Intangible personal property physically present within this state of every decedent who, at the time of his or her death, was not a citizen of the United States.

(b) Amount of tax.--The tax shall be an amount computed by multiplying the federal credit by a fraction, the numerator of which shall be the value of that part of the gross estate over which this state has jurisdiction for estate tax purposes. The denominator shall be the value of the decedent's gross, wherever situate, that is taxable by the United States.

(c) Stock of West Virginia corporations.--For purposes of this section, stock in a corporation organized under the laws of this state shall be deemed to be physically present within this state.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - West Virginia Code Chapter 11. Taxation § 11-11-6. Tax on transfer of estate of aliens - last updated January 01, 2024 | https://codes.findlaw.com/wv/chapter-11-taxation/wv-code-sect-11-11-6/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard