West Virginia Code § 11-10B-8

Disposition of revenue collected
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From the revenue collected under this tax penalty and additions tax amnesty program,
$4,000,000 of revenue collected, the disposition of which is not otherwise dedicated by
Constitutional provision or prior statutory enactment, shall be paid by the Tax Commissioner
into a special "disaster recovery fund," which is hereby created in the State Treasurer's
office to be used as appropriated by the Legislature for the recovery of lossees occurring in
the November, 1985 flood disaster, in twenty-nine counties of this state. The Tax
Commissioner shall retain the amount of $200,000 to cover his costs ofr administering this
program. All additional revenues collected by the Tax Commissioner under the provisions of
this article, the disposition of which is not otherwise dedicated by Constitutional provision or
prior statutory enactment, shall be paid by him into the General Fund.

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