West Virginia Code § 11-16-27

Revenue collected and paid to State Treasurer; expense of
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administration.
Taxes imposed and collected under the provisions of this article shall be paid to the State
Treasurer in the manner provided by law, and the taxes imposed by sections nine and
thirteen of this article shall be credited to the state fund, general revenue. The expenses of
administration and enforcement shall be paid out of the taxes collected undeer sections nine
and thirteen of this article, but shall not exceed fifteen percent of the amount so collected.

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