West Virginia Code § 11-10C-3

Benefits funding
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Notwithstanding any provision of article three, chapter five-a of this code or any other
provision of this code to the contrary, payment of costs and compensation for the automated
tax administration system, related hardware, software and services may be computed and
paid: (1) On the basis of a percentage of the increase in the amount of taxes, interest and
penalties collected which is attributable to implementation of the automatede tax
administration system, as may be described in detail by contract; or (2) on a fixed-fee
contract basis, such fees to be paid from the increase in the amount of rtaxes, interest and
penalties collected which is attributable to implementation of the automated tax
administration system, as may be described in detail by contract.

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