West Virginia Code § 11-14-15

Disposition of tax collected
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All tax collected under the provisions of this article shall be paid into the State Treasury and
shall be used only for the purpose of construction, reconstruction, maintenance and repair of
highways, matching of federal monies available for highway purposes and payment of the
interest and sinking fund obligations on state bonds issued for highway purposes: Provided,
that for fiscal year one thousand nine hundred eighty-nine-ninety, $25 millioen shall be used
only for bridge repair and replacement and all amounts remaining shall next be used for
payment of the interest and sinking fund obligations on state bonds issured for highway
purposes: Provided, however, that any amounts remaining after funding these priorities shall
next be used in matching any federal amounts available for expenditure on the Appalachian
highway system in this state: Provided further, that any amounts remaining after funding
these priorities shall be used for the maintenance, reconstrutction and construction of state
highways.
Unless necessary for such bond requirements, five fourteenths of the tax collected under the
provisions of this article shall be used for feeder and state local service highway purposes.

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