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WV Code § 11-10D-10 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10D. Tax Amnesty Program|§11-10D-10. Disposition of Revenue Collected

There is hereby created in the State Treasury a special fund to be known as the "tax amnesty fund" into which shall be deposited all payments received under the tax amnesty program. On a monthly basis, the tax amnesty fund shall be distributed as follows:(1) Dedicated taxes. -– A dedicated tax and applicable interest collected under the tax amnesty program shall be deposited in the fund or account in which the tax would have been deposited had the tax been timely paid; and(2) Other taxes. -– After complying with subdivision (1) of this section, all other funds collected under the tax amnesty program shall be deposited into the General Revenue Fund.
WV Code § 11-10D-11 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10D. Tax Amnesty Program|§11-10D-11. Penalty on Liabilities Eligible for Amnesty for Which Taxpayer Did Not Apply for Amnesty

(a) If a taxpayer has a liability that would be eligible for amnesty under this article but the taxpayer fails to apply for amnesty within the designated amnesty period as determined in this article, or, after applying for amnesty, fails to satisfy all of the requirements for amnesty, then a penalty in the amount of ten percent of the unpaid liability shall be added to the amount of any unpaid taxes eligible for amnesty.(b) The Tax Commissioner shall assess the penalty provided in subsection (a) of this section unless:(1) Taxpayer provides evidence satisfactory to the commissioner which demonstrates that taxpayer's failure to apply for amnesty or his or her failure to satisfy all of the requirements for amnesty was not an intentional attempt to avoid the payment of taxes and was based on the taxpayer's mistaken belief that he or she did not have any liability eligible for amnesty; or(2) Taxpayer's failure to apply for amnesty, in the case of an assessment issued before the start of or during the amnesty period, is due to taxpayer contesting in an administrative or judicial forum the disputed liability.
WV Code § 11-10D-12 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10D. Tax Amnesty Program|§11-10D-12. Report to Legislature and Governor

On or before July 1, 2005, the Tax Commissioner shall issue a report to the Legislature and the Governor detailing the implementation and results of the tax amnesty program provided in this article. This report shall include, but not be limited to, the following information:(1) A detailed breakdown of the Tax Commissioner's administrative costs in implementing the program;(2) The total number of tax amnesty returns filed, by tax and by whether the returns are new returns or amended returns;(3) The gross tax amnesty revenues collected by tax, which shall also be broken down into the following categories:(A) Amounts represented by assessments made, but not finalized, and by liens filed by the Tax Commissioner before the first day of the amnesty period; and(B) All other amounts;(4) The total dollar amount of revenue collected by the program to a date no earlier than thirty days before the date of the report required by this section, which shall be further allocated by type of tax, interest on the tax to which the payment relates;(5) The total amount of interest forgiven under the program;(6) The total amount of additions to tax forgiven under the program;(7) The total amount of penalties (not including additions to tax or interest) collected under the program; and(8) Any other statistical information that the Tax Commissioner determines to be necessary to measure the net impact of this tax amnesty program.
WV Code § 11-10D-13 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10D. Tax Amnesty Program|§11-10D-13. Suspension of Inconsistent Code Provisions

All provisions of article ten, chapter eleven of this code and all provisions of tax statutes administered under article ten of this chapter that are inconsistent with the provisions of this article are suspended to the extent necessary to carry out the provisions of this article.
WV Code § 11-10E-1 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10E. Tax Shelter Voluntary Compliance Program|§11-10E-1. Short Title

This article may be cited as the "Tax Shelter Voluntary Compliance Act."
WV Code § 11-10E-3 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10E. Tax Shelter Voluntary Compliance Program|§11-10E-3. &Quottax Avoidance Transaction" Defined

For purposes of this article, the term "tax avoidance transaction" means a plan or arrangement devised for the principal purpose of avoiding federal or state income tax or both. Tax avoidance transactions include, but are not limited to, "listed transactions" as defined in Treasury Regulations Section 1.6011-4(b)(2).
WV Code § 11-10E-4 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10E. Tax Shelter Voluntary Compliance Program|§11-10E-4. Use of Evidence of Participation in the Program

The fact of a taxpayer's participation in the tax shelter voluntary compliance program shall not be considered evidence that the taxpayer in fact engaged in a tax avoidance transaction.
WV Code § 11-10E-6 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10E. Tax Shelter Voluntary Compliance Program|§11-10E-6. Failure to Register Tax Shelter or Maintain List

(a) Penalty imposed. -- Any person that fails to comply with the requirements of section eight or section nine of this article shall incur a penalty as provided in subsection (b). A person shall not be in compliance with the requirements of section eight unless and until the required registration has been filed and contains all of the information required to be included with such registration under such section eight or Section 6111 of the Internal Revenue Code. A person shall not be in compliance with the requirements of section nine unless, at the time the required list is made available to the Tax Commissioner, such list contains all of the information required to be maintained under such section nine or Section 6112 of the Internal Revenue Code.(b) Amount of penalty. -- The following penalties apply:(1) In the case of each failure to comply with the requirements of subsection (a), subsection (b) or subsection (d) of section eight, the penalty shall be $10,000;(2) If the failure to comply with the requirements of subsection (a), subsection (b) or subsection (d) of section eight is with respect to a listed transaction described in subsection (c) of section eight, the penalty shall be $100,000;(3) In the case of each failure to comply with the requirements of subsection (a) or subsection (b) of section nine, the penalty shall be $10,000; and(4) If the failure to comply with the requirements of subsection (a) or subsection (b) of section nine is with respect to a listed transaction described in subsection (c) of section nine, the penalty shall be $100,000.(c) Authority to rescind penalty. -- The office of tax appeals, with the written approval of the Tax Commissioner, may rescind all or any portion of any penalty imposed by this section with respect to any violation only if one or more of the following apply: (1) It is determined that failure to comply did not jeopardize the best interests of the state and is not due to any willful neglect or any intent not to comply; (2) it is shown that the violation is due to an unintentional mistake of fact; (3) rescinding the penalty would promote compliance with the requirements of this article and effective tax administration; or (4) the taxpayer can show that there was reasonable cause for the failure to disclose and that the taxpayer acted in good faith.(d) Coordination with other penalties. -- The penalty imposed by this section is in addition to any penalty imposed by this article or article ten of this chapter.
WV Code § 11-10E-7 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10E. Tax Shelter Voluntary Compliance Program|§11-10E-7. Promoting Tax Shelters

Except as herein provided, the provisions of Section 6700 of the Internal Revenue Code shall apply for purposes of this article as if such section applied to a West Virginia deduction, credit, exclusion from income, allocation or apportionment rule, or other West Virginia tax benefit. Notwithstanding Section 6700(a) of the Internal Revenue Code, if an activity with respect to which a penalty imposed under Section 6700(a) of the Internal Revenue Code, as applied for purposes of this article, involves a false or fraudulent statement as described in Section 6700(a)(2)(A) of the Internal Revenue Code, as applied for purposes of this article, the amount of the penalty imposed under this section shall be fifty percent of the gross income derived (or to be derived) from such activity by the person upon which the penalty is imposed.
WV Code § 11-10E-8 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10E. Tax Shelter Voluntary Compliance Program|§11-10E-8. Registration of Tax Shelters

(a) Federal tax shelter. -- Any tax shelter organizer or material advisor required to register a tax shelter under Section 6111 of the Internal Revenue Code shall send a duplicate of the federal registration information to the Tax Commissioner not later than the day on which registration is required under federal law. Any person required to register under Section 6111 of the Internal Revenue Code who receives a tax registration number from the Secretary of the Treasury shall, within thirty days after request by the Tax Commissioner, file a statement of that registration number with the Tax Commissioner. (b) Additional requirements for listed transactions. -- In addition to the requirements of subsection (a), for any transactions entered into on or after February 28, 2000, that become listed transactions (as defined under Treasury Regulations Section 1.6011-4) at any time, those transactions shall be registered with the Tax Commissioner (in the form and manner prescribed by the Tax Commissioner) by the later of: (i) Sixty days after entering into the transaction; (ii) sixty days after the transaction becomes a listed transaction; or (iii) July 1, 2006.(c) Tax shelters subject to this section for taxable years commencing before January 1, 2007. -- The provisions of this section apply to any tax shelter herein described in which a person:(1) Organizes or participates in the sale of an interest in a partnership, entity or other plan or arrangement; and(2) Makes or causes another person to make a false or fraudulent statement with respect to securing a tax benefit or a gross valuation as to any material matter, and which is or was one or more of the following: (A) Organized in this state; (B) doing business in this state; or (C) deriving income from sources in this state.(d) Tax shelters subject to this section for taxable years commencing on or after January 1, 2007. -- The provisions of this section apply to any tax shelter herein described in which a person organizes or participates in the sale of an interest in a partnership, entity or other plan or arrangement that is or was one or more of the following: (i) Organized in this state; (ii) doing business in this state; or (iii) deriving income from sources in this state.(e) Tax shelter identification number. -- Any person required to file a return under this article and required to include on the person's federal income tax return a tax shelter identification number pursuant to Section 6111 of the Internal Revenue Code shall furnish such number when filing the person's West Virginia return.
WV Code § 11-10E-9 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10E. Tax Shelter Voluntary Compliance Program|§11-10E-9. Investor Lists

(a) Federal abusive tax shelter. -- Any person required to maintain a list under Section 6112 of the Internal Revenue Code and Treasury Regulations Section 301.6112-1 with respect to a potentially abusive tax shelter shall furnish such list to the Tax Commissioner not later than the time such list is required to be furnished to the Internal Revenue Service under federal income tax law. The list required under this section shall include the same information required with respect to a potentially abusive tax shelter under Treasury Regulations Section 301.6112-1 and any other information that the Tax Commissioner may require.(b) Additional requirements for listed transactions. -- For transactions entered into on or after February 28, 2000, that become listed transactions (as defined under Treasury Regulations Section 1.6011-4) at any time thereafter, the list shall be furnished to the Tax Commissioner by the later of sixty days after entering into the transaction or sixty days after the transaction becomes a listed transaction.(c) Tax shelters subject to this section. -- The provisions of this section apply to any tax shelter herein described in which a person:(1) Organizes or participates in the sale of an interest in a partnership, entity or other plan or arrangement; and(2) Makes or causes another person to make a false or fraudulent statement with respect to securing a tax benefit or a gross valuation as to any material matter; and which is or was one or more of the following: (A) Organized in this state; (B) doing business in this state; or (C) deriving income from sources in this state.(d) Tax shelters subject to this section for taxable years commencing on or after January 1, 2007. -- The provisions of this section apply to any tax shelter herein described in which a person organizes or participates in the sale of an interest in a partnership, entity or other plan or arrangement that is or was one or more of the following: (i) Organized in this state; (ii) doing business in this state; or (iii) deriving income from sources in this state.
WV Code § 11-10E-10 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10E. Tax Shelter Voluntary Compliance Program|§11-10E-10. Suspension of Inconsistent Code Provisions

All provisions of article ten, chapter eleven of this code and all provisions of tax statutes administered under said article ten of this chapter that are inconsistent with the provisions of this article are suspended to the extent necessary to carry out the provisions of this article.
WV Code § 11-11-1 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 11. Estate Taxes|§11-11-1. Short Title; Arrangement and Classification

This article shall be known as the "West Virginia Estate Tax Act."
WV Code § 11-11-3 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 11. Estate Taxes|§11-11-3. Imposition of Tax

Whenever a federal estate tax is payable to the United States, there is hereby imposed a West Virginia estate tax equal to the portion, if any, of the maximum allowable amount of federal credit for state death taxes which is attributable to property located in this state, or within its taxing jurisdiction. In no event, however, shall the estate tax hereby imposed result in a total death tax liability to this state and the United States in excess of the death tax liability to the United States which would result if this article were not in effect: Provided, That the estate tax hereby imposed shall not be affected by other credits properly allowable in computing the federal estate tax except that the unified credit established in Section 2010 of the Internal Revenue Code of 1986, as amended, shall be applied before calculating the West Virginia estate tax.
WV Code § 11-11-4 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 11. Estate Taxes|§11-11-4. Tax on Transfer of Estate of Residents; Credit; Property of Residents Defined

(a) Imposition of tax. -- A tax in the amount of the federal credit is imposed on the transfer of the taxable estate of every resident decedent, subject, where applicable, to the credit provided for in subsection (b).(b) Credit. -- If property of a resident is subject to a death tax imposed by another state for which a federal credit is allowed, the amount due under this section shall be credited with the lesser of:(1) The amount of the death tax paid to the other state, or states, and credited against the federal estate tax and federal tax on generation-skipping transfers; and(2) The amount computed by multiplying the amount of the federal credit by a fraction, the numerator of which is the value of that part of the gross estate over which another state (or states) has (or have) jurisdiction to the same extent to which West Virginia would exert jurisdiction under this article with respect to residents of such other state (or states). The denominator of the fraction shall be the value of the decedent's gross estate.(c) Property of resident. -- The property of a resident includes:(1) Real property situated in this state;(2) Tangible personal property having its actual situs in this state; and(3) Intangible personal property owned by the resident, regardless of where it is located.
WV Code § 11-11-5 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 11. Estate Taxes|§11-11-5. Tax on Transfer of Estate of Nonresidents; Property of Nonresidents Defined; Exemption

(a) Imposition of tax. -- A tax in an amount computed as provided in this section is imposed on the transfer of the taxable estate located in West Virginia of every nonresident decedent.(b) Amount of tax. -- The tax shall be an amount computed by multiplying the federal credit by a fraction, the numerator of which is the value of that part of the gross estate over which West Virginia has jurisdiction for estate tax purposes. The denominator shall be the value of the decedent's gross estate.(c) Property of nonresident. -- For purposes of this section, property included in the gross estate of a nonresident which is taxable under this section shall include:(1) Real property and real property interests located in this state, including (but not limited to) mineral interests, royalties, production payments, leasehold interests or working interests in coal, oil, gas or any other natural resource.(2) Tangible personal property having an actual situs in this state.
WV Code § 11-11-6 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 11. Estate Taxes|§11-11-6. Tax on Transfer of Estate of Aliens

(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.
WV Code § 11-11-8 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 11. Estate Taxes|§11-11-8. Estate Tax Returns

(a) When no return required. -- No West Virginia estate tax return needs to be filed if the estate of the decedent is not subject to the tax imposed by this article.(b) Returns by personal representative. -- The personal representative of every estate subject to the tax imposed by this article, who is required by the laws of the United States to file a federal estate tax return, shall file with the Tax Commissioner, on or before the date the federal estate tax return is required to be filed:(1) A return for the tax due under this article; and(2) An executed copy of the federal estate tax return.(c) Returns by beneficiaries.(1) If the personal representative fails to make a complete return as to any part of the gross estate of the decedent, he shall include in his return a description of such part and the name of every person holding a legal or beneficial interest therein. The providing of such information shall not, in and of itself, exonerate the personal representative from any additions to tax or penalties prescribed by law for failure to file a complete return.(2) Upon notice from the Tax Commissioner, a beneficiary of the estate, or other person holding a legal or beneficial interest therein, shall file a return under this article providing such information as the Tax Commissioner may request pertaining to the interest of the beneficiary, or other person, in the estate of the decedent.(d) Returns due. -- Returns made under this article shall be filed within nine months after the date of the decedent's death.(e) Place of filing. -- Estate tax returns shall be filed with the Tax Commissioner at his office in Charleston, West Virginia.
WV Code § 11-11-9 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 11. Estate Taxes|§11-11-9. Extension of Time for Filing Return

(a) Extension of time. -- If the personal representative has obtained an extension of time for filing the federal estate tax return, the filing required by section eight shall be extended until the end of the time period granted in the extension of time for filing the federal estate tax return.(b) Copy of federal extension. -- Upon obtaining an extension of time for filing the federal estate tax return, the personal representative shall provide the Tax Commissioner with a true copy of the instrument providing for this extension within thirty days after receipt of it.(c) Payment of tax. -- An extension of the time for filing a return shall not operate to extend the time for payment of the tax.
WV Code § 11-11-10 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 11. Estate Taxes|§11-11-10. Amended Returns

(a) When required. -- If the personal representative files an amended federal estate tax return, he shall, within sixty days thereafter, file an amended return under this article, and give such information as the Tax Commissioner may require. Such amended return shall include a copy of the amended federal estate tax return.(b) Payment of additional tax. -- Any additional tax due under this article shall be remitted when the amended return is filed.
WV Code § 11-11-11 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 11. Estate Taxes|§11-11-11. Returns Executed by Tax Commissioner

(a) Authority of Tax Commissioner to execute return. -- If any person fails to file a return at the time prescribed by law, or files (willfully or otherwise) a false or fraudulent return, the Tax Commissioner shall make the return from his own knowledge and from such information as he can obtain through testimony or otherwise.(b) Status of returns. -- A return so made and subscribed by the Tax Commissioner shall be prima facie good and sufficient for all legal purposes.