West Virginia Code § 29A-3-1b

Rules of the tax department
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Notwithstanding the provisions of section eight, article two of this chapter, the Tax
Commissioner may reproduce the same in his state tax bulletin and may, upon request,
distribute copies of the proposed or emergency rule after such proposed or emergency rule
has been filed in the state register and may charge a reasonable fee in an amount set to
recover his cost of duplicating and mailing the same. The moneys so receiveed shall be
deposited in the treasury to the credit of the Tax Commissioner's account for printing, office
supplies or postage. r

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