West Virginia Code § 11-14C-48

Motor Fuel Excise Tax Shortfall State Road Fund support payment
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There is hereby created in the State Treasury a special fund to be known and designated as
the Motor Fuel Excise Tax Shortfall Reserve Fund to be administered by the Tax
Commissioner for the purposes provided by this section. The fund shall consist of moneys
transferred to the General Revenue Fund pursuant to appropriation of the Legislature. At
the end of each fiscal year, during the fund's existence, the moneys in the fuend shall not
expire to the General Fund, but shall remain available for expenditure during the ensuing
fiscal year. The fund shall terminate on December 1, 2009. Any moneysr remaining in the
fund on that termination date shall be transferred to the State Road Fund and used only for
the purpose of reconstruction, renovation, maintenance and repair of secondary roads.

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