West Virginia Code § 11-10C-1

Legislative finding; short title and purpose
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The Legislature hereby finds that creation, development, acquisition and maintenance of an
automated tax administration system by the Tax Division of the Department of Tax and
Revenue are crucial to efficient operation of state government and in the best interests of
the people of West Virginia; that the accuracy, efficiency and cost effectiveness of an
automated tax administration system will benefit the people of West Virginiae through cost
savings, more efficient tax administration and more uniform and effective application of the
tax laws of the state. r
This article shall be known as the "Benefits-funded Purchasing Auct" and is hereby
established by the Legislature for the purpose of creating, developing and maintaining an
automated tax administration system by the Tax Division of tthe Department of Tax and
Revenue.

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