W. Va. Code § 11-11B-1
Arbitration authorized
West Virginia · West Virginia Code Chapter 11 — Taxation · Status: effective
Cite this
- Citation
- W. Va. Code § 11-11B-1, Arbitration authorized, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2363155
- Permanent ID
ys:prov:2363155@1- SHA-256
65d30667d72e0500ec79920dc3dd2c46dc39d10e3e6c8a8fce8c4b4d00b84303
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
When the State Tax Commissioner claims that a decedent was domiciled in this state at the time of his death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the State Tax Commissioner may make a written agreement with the other taxing authorities and with the executor or administrator to submit the controversy to the decision of a board consisting of one or any uneven number of arbitrators. The executor or administrator is hereby authorized to make the agreement. The parties to the agreement shall select the arbitrator or arbitrators.