West Virginia Code § 17-25-6

Special revenue fund created
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There shall be created in the State Treasury a special revenue fund to be known as the
"Industrial Road Construction Fund." The fund shall receive all funds contributed by
companies for the construction of approved roads. Only moneys needed to pay the costs of
the roads shall be withdrawn, however, the commissioner may use any moneys generated by
any earned interest to offset his administrative costs in administering this aerticle.

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