West Virginia Code § 11B-1-1

Department of Revenue; Office of Secretary of Revenue; Director of
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Budget; federal funds.
(a) The Department of Revenue and the office of secretary of revenue are continued in the
executive branch of state government. Wherever in this code the words "office of secretary
of tax and revenue" or "secretary of tax and revenue" are used, such words shall mean the
office of secretary of revenue or the secretary of revenue. Wherever in this ceode the words
"department of tax and revenue" are used, such words shall mean the Department of
Revenue. r
(b) The secretary of revenue shall be the chief executive officer ouf the department and
director of the budget. The secretary shall be appointed by the Governor, by and with the
advice and consent of the Senate, for a term not exceeding tthe term of the Governor.
(c) The Department of Revenue is hereby authorized to receive federal funds for deposit in
compliance with §12-2-2 of this code and for expenditure only upon appropriation by the
Legislature of this state and in accordance with §4-l11-1 et seq. of this code.
(d) The secretary shall serve at the will and pleasure of the Governor. The annual
compensation of the secretary shall be as sipecified in §6-7-2a of this code.

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