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WestVirginia State Tax Department WestVirginia. State Tax DepartmentPublication TSD-384( Rev. February, 2004)ESTATETAXThe purpose of this publication is to provide general information regarding EstateTax. It is not a substitute for the ... estate consists of realestate or. tangible personal property with situs outside of WestVirginia, the tax is also ... http://www.state.wv.us/taxrev/taxdoc/tsd384.pdf