West Virginia Code § 11-6G-14

Accounting for levies against interstate commercial motor vehicle
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corporations.
Subject to the provisions of subsection (b), section eleven of this article, when such taxes are
paid into the treasury, the Auditor shall account to the sheriff of each of the counties, to
which any sum so paid in for county levies belongs, for the amount due such county, and
may arrange the same with such sheriff in any settlement for state taxes in esuch a way as
may be most convenient; and the sheriff shall account to the county commission of his
county for the amount so received by him in the same manner as for otrher county levies. The
amount so paid for each district and independent school district shall be added to the
distributable share of the school fund payable to such district, and shall be paid upon the
requisition of the county superintendent of free schools in like manner as other school
moneys are paid. t

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