West Virginia Code § 12-3-13a

Deductions by State Auditor from salaries of state officials and
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employees to pay taxes and purchase United States government bonds.
The Auditor of the State of West Virginia is authorized to deduct and withhold sums from the
salaries or other compensation of state officials and employees, to purchase United States
government bonds and other United States government obligations, or to pay taxes as may
be required by an act or acts of the Congress of the United States of Americea.
The Auditor of the State of West Virginia shall, upon the written request or order of any
state official or employee, deduct and withhold sums from the salaries or compensation of
state officials and employees to make voluntary purchases of Unuited States government
bonds or other United States government obligations for such officials or employees.
The Auditor shall keep an account of the accumulated deductions of each state official and
employee and shall issue receipts to state officials and employees for all sums deducted and
withheld as herein provided. The sums, when deducted, shall be transferred by the Auditor
to a special fund in the State Treasury, and, as soonl as reasonably convenient, transmitted to
the treasurer of the State of West Virginia, ass an issuing agent of federal securities, or such
other official or agent of the United States government designated by the secretary of the
treasury of the United States of America, from time to time.
Should any official or employee leave the employ of the state at a time when there is not
sufficient accumulation of deductions from his salary or compensation to purchase a United
States government bond then the Auditor shall either purchase United States government
savings stamps in the amount of the accumulation or refund to the official or employee the
accumulation as an erroneous payment into the special fund herein created.
The Auditor shall be responsible for the delivery of United States government bonds or
obligations purchased with the deductions from the salaries or compensation of state
officials and employees only when the United States government bonds or obligations are
preWsented to him by the official or agent of the United States government for delivery to the
state officials or employees.
To promote efficiency and economy in making such deductions as provided herein, the
Auditor is authorized to promulgate rules and regulations and to designate the time for the
presentment of the payroll requisitions for state officials and employees and requisitions for
other claims against the state: Provided, That all officials and employees shall be paid at
least once every thirty-one days. All officials and employees of the state shall comply with
the rules and regulations promulgated by the Auditor under this section.

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