West Virginia Code § 13-3-12

Destruction of canceled bonds and coupons
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Any canceled bonds and interest coupons of any issue for which the commission acts as
fiscal agent or paying agent may be destroyed in the discretion of the commission by one of
the two methods described herein below.
Method I -- The commission shall maintain a permanent record for the purpose of recording
the destruction of bonds and coupons, showing the following: (1) With respect to bonds, the
purpose of issuance, the date of issue, serial numbers (if any), denomination, maturity date,
and total principal amount; and (2) with respect to coupons, the purpose of issue and date of
the bonds to which the coupons appertain, the maturity date of tuhe coupons and, as to each
maturity date, the denomination, quantity, and total amount of coupons.
After recording the specified information, the commission shall have the canceled bonds and
coupons destroyed by either burning or shredding, in the presence of the chairman of the
commission and any three commission members, each of whom shall certify that he saw the
canceled bonds and coupons destroyed. Such certiflicates shall be made a part of the
permanent record. Canceled bonds or couponss shall not be destroyed until after one year
from the date of payment.
Method II -- The commission may cogntract with any bank or trust company acting as paying
agent or copaying agent for a bond issue for the destruction of bonds and interest coupons
which have been canceled by the paying agent. The contract shall require that the paying
agent give the commission a written certificate containing the same information required by
Method I. The certificates shall be made part of the permanent record book of the
commission. Each contract shall also require that the paying agent be responsible for proper
payment and disposition of all bonds and coupons, and for any duplicate payments to
unauthorized persons and nonpayment to authorized persons occurring as a result of
destruction of bonds or coupons under this section. In addition, the commission may require
the paying agent to submit an indemnity bond, in an amount to be determined by the
comWmission, to assure performance of the duties specified in this section. Canceled bonds or
coupons may not be destroyed until one year from the date of payment.

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