West Virginia Code § 11B-1-3

Powers and duties of secretary, administrators, division heads and
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employees.
(a) The secretary shall have control and supervision of the Department of Revenue and shall
be responsible for the work of each of its employees.
(b) The secretary shall have the power and authority specified in this article and article two,
chapter five-f of this code and as specified elsewhere in this code, whether heretofore or
hereinafter enacted by the Legislature and whether the code provision refers to the
secretary of revenue or to the secretary of tax and revenue.
(c) The secretary has authority to assess agencies, boards, commissions, divisions and offices
in the Department of Revenue for the payment of expenses of the office of the secretary.
(d) The secretary shall have plenary power and authoraity within and for the department to
employ professional staff, including, but not limited to, certified public accountants,
economists and attorneys, assistants and other emplloyees as necessary for the efficient
operation of the department. s
(e) The secretary and administrators, divisiion heads and other employees of the department
shall perform the duties specified in this code for their respective offices or positions and
shall also perform other duties as the Governor prescribes.

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