West Virginia § 11-13-17 - 11-13-17. Priority in distribution in receivership, etc.; personal liability of administrator.
Full text of West Virginia West Virginia Code § 11-13-17 — 11-13-17. Priority in distribution in receivership, etc.; personal liability of administrator., with citation guidance and answers to common questions.
§ 11-13-17. 11-13-17. Priority in distribution in receivership, etc.; personal liability of administrator.
In the distribution, voluntary or compulsory, in receivership, bankruptcy or otherwise, of the estate of any person, firm or corporation, all taxes due and unpaid under this article shall be paid from the first money available for distribution in priority to all claims, except taxes and debts due the United States which under federal law are given priority over the debts and liens created by this article. Any person charged with the administration of an estate who shall violate the provisions of this section shall be personally liable for any taxes accrued and unpaid under this article, which are chargeable against the person, firm or corporation whose estate is in administration.
Source: official West Virginia text · Last verified 2026-08-27
Frequently Asked Questions About West Virginia § 11-13-17
What does West Virginia Code § 11-13-17 cover?
Section 11-13-17 ("11-13-17. Priority in distribution in receivership, etc.; personal liability of administrator.") 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 § 11-13-17?
A common citation format is "West Virginia Code § 11-13-17" (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 § 11-13-17 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.