West Virginia Code § 11-24-43

Dedication of corporation net income tax proceeds
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(a) There is hereby dedicated for the fiscal years beginning July 1, 2006, 2007 and 2008, an
annual amount of $10 million from annual collections of the tax imposed by this article for
payment of the unfunded liability created by the one-time supplement of certain annuitants
as provided in section twenty-two-i, article ten, chapter five and section twenty-six-t, article
seven-a, chapter eighteen of this code. e
(b) Notwithstanding any other provision of this code to the contrary, on October 1, 2006,
2007 and 2008, $10 million from collections of the tax imposed by this article shall be
deposited with the reserves of the public employees retirement aund state Teachers
Retirement Systems in such allocations as the Consolidated Public Retirement Board finds to
be necessary and advantageous in funding the one-time supptlements of certain annuitants as
provided in section twenty-two-i, article ten, chapter five and section twenty-six-t, article
seven-a, chapter eighteen of this code.

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