West Virginia § 11-11-9 - 11-11-9. Extension of time for filing return.
Full text of West Virginia West Virginia Code § 11-11-9 — 11-11-9. Extension of time for filing return., with citation guidance and answers to common questions.
§ 11-11-9. 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.
Source: official West Virginia text · Last verified 2026-08-27
Frequently Asked Questions About West Virginia § 11-11-9
What does West Virginia Code § 11-11-9 cover?
Section 11-11-9 ("11-11-9. Extension of time for filing return.") is part of the West Virginia Code, the codified statutory law of West Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite West Virginia § 11-11-9?
A common citation format is "West Virginia Code § 11-11-9" (West Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of West Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the West Virginia official source linked on this page or consult a licensed West Virginia attorney.
How does West Virginia § 11-11-9 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in West Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in West Virginia.