West Virginia Code § 4-11A-6

Creation of Tobacco Settlement Finance Authority
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(a) The Tobacco Settlement Finance Authority is hereby created and constitutes a body
corporate and politic, constituting a public corporation and government instrumentality of
the state and the exercise of its powers pursuant to this article is an essential governmental
function.
(b) The authority shall not create any obligation of this state or any political subdivision of
this state within the meaning of any Constitutional or statutory debt limitation.
(c) The authority shall not pledge the credit or taxing power of thue state or any political
subdivision of this state, or make its debts payable out of any moneys except those of the
authority specifically pledged for their payment.

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