CHAPTER 1. THE STATE AND ITS SUBDIVISIONS.

CHAPTER 1, ARTICLE 1. LIMITS AND JURISDICTION.

§1-1-1. Counties comprising state of West Virginia.

§1-1-2. Jurisdiction over rivers.

§1-1-3. Acquisition of lands by United States; jurisdiction.

§1-1-4. Execution of process and other jurisdiction as to land acquired by United States.

§1-1-5. West Virginia coordinate systems; definitions; plane coordinates, limitations of use; conversion factor for meters to feet; official geodetic datum.

CHAPTER 1, ARTICLE 2. APPORTIONMENT OF REPRESENTATION.

§1-2-1. Senatorial districts.

§1-2-2. Apportionment of membership of House of Delegates.

§1-2-2a. Repealed. Acts, 1971 2nd Ex. Sess., Ch. 60.

§1-2-2b. Precinct boundary changes.

§1-2-2c. Redistricting.

§1-2-3. Congressional districts.

§1-2-4. Severability of provisions of article.

CHAPTER 1, ARTICLE 3. CREATION OF NEW COUNTY; CHANGE IN COUNTY LINE.

§1-3-1. Notice of intention to create new county.

§1-3-2. Survey and census; area and population.

§1-3-3. Submission of question of creation of new county to voters; copies of surveys, census and declaration of result of election.

§1-3-4. Plat of new county.

§1-3-5. Certificates to accompany application to Legislature.

§1-3-6. Payment of expenses.

§1-3-7. Filing plat of new county after its creation; change of boundaries.

§1-3-8. Collection of and accounting for public funds; officers' fees; execution of process.

§1-3-9. Jurisdiction of courts; transfer of cases.

§1-3-10. Transfer of proceedings pending before a justice.

§1-3-11. Jurisdiction of old officers to continue until new officers appointed.

§1-3-12. Officers of old county required to reside therein.

§1-3-13. District offices not vacated.

§1-3-14. Notice and survey in case of changing county line.

CHAPTER 1, ARTICLE 4. SEAT OF GOVERNMENT OF POLITICAL SUBDIVISIONS.

§1-4-1. Relocation due to emergency caused by enemy attack or threat thereof.

§1-4-2. Conduct of public business and exercise of governmental functions at temporary location; validity of acts.

§1-4-3. Provisions of article to control and supersede statutory and charter law.

CHAPTER 1, ARTICLE 5. ACQUISITION AND DISPOSITION OF REAL PROPERTY BY AND BETWEEN PUBLIC BODIES.

§1-5-1. Legislative findings and purpose.

§1-5-2. Scope of article; public body defined.

§1-5-3. Acquisition and disposition of real property; approval by board of public works; conveyances.

§1-5-4. Repeal.

§1-5-5. Severability.

CHAPTER 1, ARTICLE 6. STATE PURCHASE OF AMERICAN-MADE FLAGS.

§1-6-1. Purchasing requirements.

CHAPTER 1, ARTICLE 7. THE PROTECT OUR RIGHT TO UNITE ACT.

§1-7-1. Legislative purpose.

§1-7-2. Definitions.

§1-7-3. Protecting privacy of association.

§1-7-4. Civil remedies.

CHAPTER 2. COMMON LAW, STATUTES, LEGAL HOLIDAYS, DEFINITIONS AND LEGAL CAPACITY.

CHAPTER 2, ARTICLE 1. COMMON LAW.

§2-1-1. Common law.

§2-1-2. Ancient lights.

CHAPTER 2, ARTICLE 2. LEGAL HOLIDAYS; SPECIAL MEMORIAL DAYS; CONSTRUCTION OF STATUTES; DEFINITIONS.

§2-2-1. Legal holidays; official acts or court proceedings.

§2-2-1a. Special memorial days.

§2-2-1b. Repealed. Acts, 1982 Reg. Sess., Ch. 76.

§2-2-2. When acts to be done fall on Saturday, Sunday or legal holiday; adjournments from day to day.

§2-2-3. Computation of time.

§2-2-4. Month; year; fiscal year.

§2-2-5. Acts by agent or deputy.

§2-2-6. Seals.

§2-2-7. Affirmation equivalent to oath.

§2-2-8. Effect of repeal or expiration of law.

§2-2-9. Repeal of repealing act.

§2-2-10. Rules for construction of statutes.

§2-2-11. Repeal of validating statutes; effect.

§2-2-12. Headlines, etc., not part of act; notes, etc., attached to bills not to be construed as expressing legislative intent.

§2-2-13. Official business and records of the state to be in English; exceptions; definition.

CHAPTER 2, ARTICLE 3. LEGAL CAPACITY.

§2-3-1. Legal capacity; saving provisions.

CHAPTER 3. ELECTIONS.

CHAPTER 3, ARTICLE 1. GENERAL PROVISIONS AND DEFINITIONS.

§3-1-1. Short title; purpose.

§3-1-2. Scope of chapter; definitions.

§3-1-2a. Municipal elections.

§3-1-3. Persons entitled to vote.

§3-1-3a. Persons entitled to vote under federal Voting Rights Act Amendments of 1970; authority of Secretary of State.

§3-1-4. Manner of voting.

§3-1-5. Voting precincts and places established; number of voters in precincts; precinct map; municipal map.

§3-1-6. Municipal voting precincts.

§3-1-7. Precinct changes; procedure; precinct record.

§3-1-8. Political party defined; parties or groups that may participate in municipal primary elections.

§3-1-9. Political party committees; how composed; organization.

§3-1-10. Party committees in office.

§3-1-11. Powers of state executive committee; central or subcommittees; party emblems.

§3-1-12. Members of national party committee.

§3-1-13. Other party or group committees.

§3-1-14. Presidential electors; how chosen; duties; vacancies; compensation.

§3-1-15. Election of United States senators and congressmen.

§3-1-16. Election of state officers.

§3-1-17. Election of circuit judges; county and district officers; magistrates.

§3-1-18. Election to fill other offices.

§3-1-19. Ballot commissioners; selection; duties generally; vacancies.

§3-1-20. Cards of instructions to voters; sample ballots; posting.

§3-1-21. Printing of official and sample ballots; number; packaging and delivery; correction of ballots.

§3-1-21a. Vendors authorized to print ballots; eligibility; application and certification; denial, suspension and revocation of authorization; appeal.

§3-1-22. County court clerks to provide election supplies; requirements for poll books and ballot boxes.

§3-1-23. County commission to arrange polling places and equipment; requirements.

§3-1-24. Obtaining and delivering election supplies.

§3-1-25. Supplies by special messenger.

§3-1-26. Election supplies in emergencies.

§3-1-27. Municipal precinct registration records.

§3-1-28. Election officials; eligibility, suspension of eligibility.

§3-1-29. Boards of election officials; definitions, composition of boards, determination of number and type.

§3-1-30. Nomination and appointment of election officials and alternates; notice of appointment; appointment to fill vacancies in election boards.

§3-1-30a. Oaths of election commissioners and poll clerks, substitution of persons.

§3-1-31. Days and hours of elections; scheduling of local elections; extension or shortening of terms of certain elected local officials.

§3-1-32. Opening and closing polls; procedure.

§3-1-33. How elections conducted by double boards.

§3-1-34. Voting procedures generally; identification; assistance to voters; voting records; penalties.

§3-1-35. Ballots to be furnished voters.

§3-1-36. Report on and disposition of ballots spoiled or not used.

§3-1-37. Restrictions on presence and conduct at polls.

§3-1-38. Disorder at polls; procedure.

§3-1-39. Illegal voting; affidavit; procedure.

§3-1-40. Repealed. Acts, 2003 Reg. Sess., Ch. 100.

§3-1-41. Challenged and provisional voter procedures; counting of provisional voters' ballots; ballots of election officials.

§3-1-42. Time off for voting.

§3-1-43. Disposition of miscellaneous election papers.

§3-1-44. Compensation of election officials; expenses.

§3-1-45. Court proceedings to compel performance of duties, etc.

§3-1-46. Training program for election officials.

§3-1-47. Repealed. Acts, 1991 Reg. Sess., Ch. 68.

§3-1-48. Legislative findings; State Election Fund; loans to counties; availability of funds; repayment of loans; grants to counties for election systems.

§3-1-49. Voting system standards.

§3-1-50. Establishment of state-based administrative complaint procedures.

§3-1-51. Identity verification of voters executing voter identity affidavit.

CHAPTER 3, ARTICLE 1A. STATE ELECTION COMMISSION AND SECRETARY OF STATE.

§3-1A-1. Election commission continued; composition; chairperson; per diem; traveling expense.

§3-1A-2. Qualifications of members of commission.

§3-1A-3. Terms of office of commission members; filling vacancies.

§3-1A-4. Office and meetings of commission.

§3-1A-5. Powers and duties of commission; legislative rules.

§3-1A-6. Powers and duties of Secretary of State; exercise of powers by appointees.

§3-1A-7. Candidate's financial disclosure statement.

§3-1A-8. Investigators for the Secretary of State.

§3-1A-9. Nonpublic funding sources for election administration and related expenses.

CHAPTER 3, ARTICLE 1B. FAIR CAMPAIGN PRACTICES.

§3-1B-1. Legislative findings, purpose, declaration and intent.

§3-1B-2. Definitions.

§3-1B-3. Powers and duties of the commission.

§3-1B-4. Hearing; disposition; sanctions.

§3-1B-5. Code of fair campaign practices.

§3-1B-6. Forms.

§3-1B-7. Retention of forms; public inspection.

§3-1B-8. Voluntary subscription to the code.

§3-1B-9. Release from subscription to the code.

§3-1B-10. Adjustment of spending limitations.

CHAPTER 3, ARTICLE 1C. ACCESSIBLE VOTING TECHNOLOGY ACT.

§3-1C-1. Short title.

§3-1C-2. Findings.

§3-1C-3. Definitions.

§3-1C-4. Requirements for accessible voting technology and systems.

CHAPTER 3, ARTICLE 2. REGISTRATION OF VOTERS.

§3-2-1. Permanent voter registration law; uniform system of voter registration.

§3-2-2. Eligibility to register to vote.

§3-2-3. State authority relating to voter registration; chief election official.

§3-2-4. Authority and responsibility of the clerk of the county commission and of the county commission relating to voter registration.

§3-2-4a. Statewide voter registration database.

§3-2-5. Forms for application for registration; information required and requested; types of application forms; notices.

§3-2-6. Time of registration application before an election.

§3-2-6a. Extended time for certain persons to register in person.

§3-2-7. Hours and days of registration in the office of the clerk of the county commission; in-person application for voter registration; identification required.

§3-2-8. Registration outreach services by the clerk of the county commission; challenge of voter's registration.

§3-2-9. Appointment of temporary and volunteer registrars for registration outreach services.

§3-2-10. Application for registration by mail.

§3-2-11. Registration in conjunction with driver licensing.

§3-2-12. Combined voter registration and driver licensing fund; transfer of funds.

§3-2-13. Agencies to provide voter registration services; designation of responsible employees; forms; prohibitions; confidentiality.

§3-2-14. Registration procedures at agencies.

§3-2-15. Special procedures relating to agency registration at marriage license offices.

§3-2-16. Procedures upon receipt of application for registration by the clerk of the county commission; verification procedure and notice of disposition of application for registration.

§3-2-17. Denial of registration application; notice; appeal to clerk of the county commission, decision; appeal to county commission, hearing, decision; appeal to circuit court.

§3-2-18. Registration records; active, inactive, canceled, pending and rejected registration files; procedure; voting records.

§3-2-19. Maintenance of active and inactive registration records for municipal elections.

§3-2-20. Repealed. Acts, 2003 Reg. Sess., Ch. 100.

§3-2-21. Maintenance of records in the statewide voter registration database in lieu of precinct record books.

§3-2-22. Correction of voter records.

§3-2-22a. Repealed. Acts, 1994 Reg. Sess., Ch. 58.

§3-2-23. Cancellation of registration of deceased or ineligible voters.

§3-2-23a. Cancellation of registration of deceased or ineligible voter.

§3-2-24. Repealed. Acts, 2013 Reg. Sess., Ch. 68.

§3-2-25. Systematic purging program for removal of ineligible voters from active voter registration files; comparison of data records; confirmation notices; public inspection list.

§3-2-26. Confirmation notices for systematic purging program.

§3-2-27. Procedure following sending of confirmation notices; correction or cancellation of registrations upon response; designation of inactive when no response; cancellation of inactive voters; records.

§3-2-28. Challenges; notice; cancellation of registration.

§3-2-29. Custody of original registration records.

§3-2-30. Public inspection of voter registration records in the office of the clerk of the county commission; providing voter lists for noncommercial use; prohibition against resale of voter lists for commercial use or profit.

§3-2-31. Rules pertaining to voting after registration or change of address within the county.

§3-2-32. Unlawful registration or rejection of voter; penalties.

§3-2-33. Neglect of duty by registration officers; penalties.

§3-2-34. Alteration or destruction of records; penalties.

§3-2-35. Withholding information; penalties.

§3-2-36. Crimes and offenses relating to applications for registration or change of registration; penalties.

§3-2-37. Effective date.

§3-2-38. Repealed. Acts, 1994 Reg. Sess., Ch. 58.

§3-2-39. Repealed. Acts, 1994 Reg. Sess., Ch. 58.

§3-2-40. Repealed. Acts, 1994 Reg. Sess., Ch. 58.

§3-2-41. Repealed. Acts, 1994 Reg. Sess., Ch. 58.

§3-2-42. Repealed. Acts, 1994 Reg. Sess., Ch. 58.

§3-2-43. Repealed. Acts, 1994 Reg. Sess., Ch. 58.

§3-2-44. Repealed. Acts, 1994 Reg. Sess., Ch. 58.

CHAPTER 3, ARTICLE 3. VOTING BY ABSENTEES.

§3-3-1. Persons eligible to vote absentee ballots.

§3-3-1a. Definitions.

§3-3-2. Authority to conduct absentee voting; absentee voting application; form.

§3-3-2a. Early voting areas; prohibition against display of campaign material.

§3-3-2b. Special absentee voting list.

§3-3-3. Early voting in person.

§3-3-3a. Voting absent voter's ballot by personal appearance in Saturday elections for religious reasons.

§3-3-4. Assistance to voter in voting an absentee ballot by personal appearance; penalties.

§3-3-5. Voting an absentee ballot by mail or electronically; penalties.

§3-3-5a. Processing federal postcard applications.

§3-3-5b. Procedures for voting a special write-in absentee ballot by qualified persons.

§3-3-5c. Procedures for voting an emergency absentee ballot by qualified voters.

§3-3-6. Assistance to voter in voting an absentee ballot by mail.

§3-3-7. Delivery of absentee ballots to polling places.

§3-3-8. Disposition and counting of absent voters' ballots.

§3-3-9. Voting in person after having received and after having voted an absent voter's ballot.

§3-3-10. Challenging of absent voters' ballots.

§3-3-11. Preparation, number and handling of absent voters' ballots.

§3-3-12. Rules, regulations, orders, instructions, forms, lists and records pertaining to absentee voting.

§3-3-13. Absentee voting in municipal elections.

CHAPTER 3, ARTICLE 3A. VOTE BY MAIL PILOT PROGRAM.

§3-3A-1. Short title.

§3-3A-2. Vote by mail pilot program.

§3-3A-3. Secretary of State Rulemaking.

§3-3A-4. Authority to conduct voting by mail.

§3-3A-5. Termination of pilot project.

CHAPTER 3, ARTICLE 3B. UNIFORMED SERVICES AND OVERSEAS VOTER PILOT PROGRAM.

§3-3B-1. Short title.

§3-3B-2. Uniformed services members and overseas voter pilot program.

§3-3B-3. Process for selection by Secretary of State.

§3-3B-4. Minimum requirements for pilot program voting systems.

CHAPTER 3, ARTICLE 4. VOTING MACHINES.

§3-4-1. Repealed. Acts, 2011 Reg. Sess., Ch. 26.

§3-4-2. Repealed. Acts, 2011 Reg. Sess., Ch. 26.

§3-4-3. Repealed. Acts, 2011 Reg. Sess., Ch. 26.

§3-4-4. Repealed. Acts, 2011 Reg. Sess., Ch. 26.

§3-4-5. Repealed. Acts, 2011 Reg. Sess., Ch. 26.

§3-4-6. Repealed. Acts, 2011 Reg. Sess., Ch. 26.

§3-4-7. Repealed. Acts, 2011 Reg. Sess., Ch. 26.

§3-4-8. Repealed. Acts, 2011 Reg. Sess., Ch. 26.

§3-4-9. Repealed. Acts, 2011 Reg. Sess., Ch. 26.

§3-4-10. Repealed. Acts, 2011 Reg. Sess., Ch. 26.

§3-4-11. Repealed. Acts, 2011 Reg. Sess., Ch. 26.

§3-4-12. Repealed. Acts, 2011 Reg. Sess., Ch. 26.

§3-4-12a. Repealed. Acts, 2011 Reg. Sess., Ch. 26.

§3-4-13. Repealed. Acts, 2011 Reg. Sess., Ch. 26.

§3-4-14. Repealed. Acts, 2011 Reg. Sess., Ch. 26.

§3-4-15. Repealed. Acts, 2011 Reg. Sess., Ch. 26.

§3-4-16. Repealed. Acts, 2011 Reg. Sess., Ch. 26.

§3-4-17. Repealed. Acts, 2011 Reg. Sess., Ch. 26.

§3-4-18. Repealed. Acts, 2011 Reg. Sess., Ch. 26.

§3-4-19. Repealed. Acts, 2011 Reg. Sess., Ch. 26.

§3-4-20. Repealed. Acts, 2011 Reg. Sess., Ch. 26.

§3-4-21. Repealed. Acts, 2011 Reg. Sess., Ch. 26.

§3-4-22. Repealed. Acts, 2011 Reg. Sess., Ch. 26.

§3-4-23. Repealed. Acts, 2011 Reg. Sess., Ch. 26.

§3-4-24. Repealed. Acts, 2011 Reg. Sess., Ch. 26.

§3-4-25. Repealed. Acts, 2011 Reg. Sess., Ch. 26.

§3-4-26. Repealed. Acts, 2011 Reg. Sess., Ch. 26.

§3-4-27. Repealed. Acts, 2011 Reg. Sess., Ch. 26.

§3-4-28. Repealed. Acts, 2011 Reg. Sess., Ch. 26.

§3-4-29. Repealed. Acts, 2011 Reg. Sess., Ch. 26.

§3-4-30. Repealed. Acts, 2011 Reg. Sess., Ch. 26.

§3-4-31. Repealed. Acts, 2011 Reg. Sess., Ch. 26.

§3-4-32. Repealed. Acts, 2011 Reg. Sess., Ch. 26.

CHAPTER 3, ARTICLE 4A. ELECTRONIC VOTING SYSTEMS.

§3-4A-1. Use of electronic voting systems authorized.

§3-4A-2. Definitions.

§3-4A-3. Procedure for adopting electronic voting systems.

§3-4A-4. Procedure for terminating use of electronic voting systems.

§3-4A-5. Duty of county commission to acquire vote recording devices, acquire use of automatic tabulating equipment, and provide a central counting center.

§3-4A-6. Acquisition of vote recording devices by purchase or lease; acquisition of use of automatic tabulating equipment; counting centers.

§3-4A-7. Bids and contracts for vote recording devices; false swearing or failure to disclose facts.

§3-4A-8. Approval of electronic voting system by State Election Commission; expenses; compensation of persons examining system.

§3-4A-9. Minimum requirements of electronic voting systems.

§3-4A-9a. Authorization for ballot-marking voting systems; minimum requirements.

§3-4A-9b. Authorization for precinct ballot-scanning device; minimum requirements.

§3-4A-10. County clerk to be custodian of vote-recording devices, tabulating equipment and electronic poll books; duties.

§3-4A-10a. Proportional distribution of vote-recording devices.

§3-4A-11. Repealed. Acts, 2007 Reg. Sess., Ch. 101.

§3-4A-11a. Ballots tabulated electronically; arrangement, quantity to be printed, ballot stub numbers.

§3-4A-12. Repealed. Acts, 2007 Reg. Sess., Ch. 101.

§3-4A-13. Inspection of ballots, electronic poll books and vote-recording devices; duties of county commission, ballot commissioners and election commissioners; records relating to ballots and vote-recording devices; receipt of election materials by ballot commissioners.

§3-4A-13a. Repealed. Acts, 2011 Reg. Sess., Ch. 60.

§3-4A-14. Election boards where electronic voting systems used.

§3-4A-15. Instructions and help to voters; vote-recording device models; facsimile diagrams; sample ballots; legal ballot advertisements.

§3-4A-16. Delivery of vote-recording devices and electronic poll books; time, arrangement for voting.

§3-4A-17. Check of vote-recording devices and electronic poll books before use; corrections; reserve vote-recording devices.

§3-4A-18. Disrepair of vote recording devices in use; reserve vote recording devices.

§3-4A-19. Conducting electronic voting system elections generally; duties of election officers; penalties.

§3-4A-19a. Form of ballots; requiring the signatures of poll clerks; prohibiting the counting of votes cast on ballots without signatures.

§3-4A-20. Non-affiliated voters in primary elections.

§3-4A-21. Repealed. Acts, 2003 Reg. Sess., Ch. 100.

§3-4A-22. Assistance to illiterate and disabled voters.

§3-4A-23. Persons prohibited about voting booths; penalties.

§3-4A-24. Voting by challenged voter.

§3-4A-24a. Voting by challenged voter where touch-screen electronic voting systems are used.

§3-4A-25. Closing polls.

§3-4A-26. Test of automatic tabulating equipment.

§3-4A-27. Proceedings at the central counting center.

§3-4A-28. Post-election custody and inspection of vote-recording devices and electronic poll books; canvass and recounts.

§3-4A-29. Incorrect recordation or tabulation of votes; testing accuracy of vote recording devices and automatic tabulating equipment; procedures and requirements.

§3-4A-30. Adjustments in voting precincts where electronic voting system used.

§3-4A-31. Use of electronic voting systems in municipal elections.

§3-4A-32. Applicability of general laws relating to elections.

§3-4A-33. Tampering with vote-recording devices, electronic poll books, ballot labels, ballot or ballot cards, program decks, standard validation test decks or other automatic tabulating equipment; other dishonest practices; attempts; penalty.

§3-4A-34. Wilful neglect of duty by officials; penalties.

CHAPTER 3, ARTICLE 5. PRIMARY ELECTIONS AND NOMINATING PROCEDURES.

§3-5-1. Time and place of holding primary elections in the year one thousand nine hundred eighty and thereafter; hours polls open.

§3-5-1a. Time and place of holding primary elections held in the year one thousand nine hundred seventy-eight; hours polls open.

§3-5-2. Delegates to national conventions; alternate delegates.

§3-5-3. Presidential preference.

§3-5-4. Nomination of candidates in primary elections.

§3-5-5. Repealed. Acts, 1993 Reg. Sess., Ch. 43.

§3-5-6. Election of county board of education members at primary elections.

§3-5-6a. Election of justices of the Supreme Court of Appeals.

§3-5-6b. Election of circuit judges.

§3-5-6c. Election of family court judges.

§3-5-6d. Election of magistrates.

§3-5-6e. Election of judges of the Intermediate Court of Appeals.

§3-5-7. Filing certificates of announcements of candidacies; requirements; withdrawal of candidates when section applicable.

§3-5-8. Filing fees and their disposition.

§3-5-8a. Nominating petitions as alternatives to filing fees; oath of impecuniosity required; petition in lieu of payment of filing fee.

§3-5-9. Certification and posting of candidacies.

§3-5-10. Publication of sample ballots and lists of candidates.

§3-5-11. Withdrawals; filling vacancies in candidacy; publication.

§3-5-12. Official and sample ballots; color.

§3-5-13. Form and contents of ballots.

§3-5-13a. Order of offices and candidates on the ballot; uniform drawing date.

§3-5-14. General provisions applicable to primary elections.

§3-5-15. Ascertaining and certifying primary election results.

§3-5-16. Return of supplies and certificates.

§3-5-17. Canvassing and certifying returns; recount procedures.

§3-5-18. Disposition of certificates of results.

§3-5-19. Vacancies in nominations; how filled; fees.

§3-5-20. Election contests and court review.

§3-5-21. Party conventions to nominate presidential electors; candidates; organization; duties.

§3-5-22. Other party and group nominations; procedure.

§3-5-23. Certificate nominations; requirements and control; penalties.

§3-5-24. Filing of nomination certificates; time; location; fees; effect of failure to timely file or pay fee.

CHAPTER 3, ARTICLE 6. CONDUCT AND ADMINISTRATION OF ELECTIONS.

§3-6-1. Provisions of article govern general elections; applicability of other provisions of chapter; applicability of article to primary and special elections.

§3-6-2. Preparation and form of general election ballots.

§3-6-3. Publication of sample ballots and lists of candidates.

§3-6-4. Late nominations; stickers.

§3-6-4a. Filing requirements for write-in candidates.

§3-6-5. Rules and procedures in election other than primaries.

§3-6-6. Ballot counting procedures in paper ballot systems.

§3-6-7. Ballot irregularities; procedures.

§3-6-8. Precinct returns; certificates; procedures.

§3-6-9. Canvass of returns; declaration of results; recounts; recordkeeping.

§3-6-10. Certificates of election results.

§3-6-11. Disposition of certificates.

§3-6-12. Tie vote procedures.

§3-6-13. Repealed. Acts, 1972 Reg. Sess., Ch. 52.

CHAPTER 3, ARTICLE 7. CONTESTED ELECTIONS.

§3-7-1. Contests for state offices and judgeships; procedure.

§3-7-2. Procedure of Legislature on contest for office of Governor.

§3-7-3. Contests before special court; procedure; enforcement.

§3-7-4. Contests of seats in Legislature; notices and procedure.

§3-7-5. Depositions; subpoenas; time; tie vote decision.

§3-7-6. County and district contests; notices; time.

§3-7-7. County court to hear county and district contests; procedure; review.

§3-7-8. Correction of returns; extent.

§3-7-9. Costs in election contests.

CHAPTER 3, ARTICLE 8. REGULATION AND CONTROL OF ELECTIONS.

§3-8-1. Provisions to regulate and control elections.

§3-8-1a. Definitions.

§3-8-2. Requirements for reporting independent expenditures.

§3-8-2a. Detailed accounts and verified financial statements for certain inaugural events; limitations; reporting requirements.

§3-8-2b. Disclosure of electioneering communication.

§3-8-2c. Party headquarters committee; detailed accounts and verified financial statements; funding for headquarters; limitations; reporting requirements.

§3-8-3. Committee treasurers; required to receive and disburse funds.

§3-8-4. Treasurers and financial agents; written designation requirements.

§3-8-4a. Termination of political committees.

§3-8-5. Detailed accounts and verified financial statements required.

§3-8-5a. Information required in financial statement.

§3-8-5b. Where financial statements and reports shall be filed; filing date prescribed.

§3-8-5c. Contribution limitations.

§3-8-5d. Offenses and penalties.

§3-8-5e. Pre-candidacy financing and expenditures.

§3-8-5f. Loans to candidates, organizations or persons for election purposes.

§3-8-5g. Prohibition on political contributions and expenditures by foreign nationals.

§3-8-6. Financial statement forms; filing; disposition.

§3-8-7. Failure to file statement; delinquent or incomplete filing; criminal and civil penalties.

§3-8-8. Corporation contributions forbidden; exceptions; penalties; promulgation of rules; additional powers of State Election Commission.

§3-8-9. Lawful and unlawful election expenses; public opinion polls and limiting their purposes; limitation upon expenses; use of advertising agencies and reporting requirements; delegation of expenditures.

§3-8-9a. Coordinated expenditures.

§3-8-9b. Coordinated expenditures by political party committees and political party caucuses in connection with certain statewide candidates.

§3-8-9c. Joint fundraising.

§3-8-10. Use of certain contributions.

§3-8-11. Specific acts forbidden; penalties.

§3-8-12. Additional acts forbidden; circulation of written matter; newspaper advertising; solicitation of contributions; intimidation and coercion of employees; promise of employment or other benefits; limitations on contributions; public contractors; penalty.

§3-8-13. Parties liable and subject to penalties.

§3-8-14. Effective date of certain criminal offenses.

§3-8-15. Disclosure of contributions during legislative session.

CHAPTER 3, ARTICLE 9. OFFENSES AND PENALTIES.

§3-9-1. False or fraudulent returns; tampering with, destroying or misdelivering ballots, records, etc.; forgeries; aiding, etc., in offense; penalties.

§3-9-2. Unlawful printing, possession or delivery of ballots; penalties.

§3-9-3. False swearing; penalties.

§3-9-4. Commissioner's failure to procure or return supplies; penalties.

§3-9-5. Destruction or removal of election supplies and equipment; attempts; penalties.

§3-9-6. Unauthorized presence in election room; 100-foot limit; penalties.

§3-9-7. Wrongful refusal or allowance of votes; malicious or frivolous challenges; penalties.

§3-9-8. Distinguishing marks on ballots; conspiracies; penalties.

§3-9-9. Electioneering defined; unlawful acts at polling places; exceptions; penalties.

§3-9-10. Disorder at polls; prevention; failure to assist in preventing disorder; penalties.

§3-9-11. Failure to make returns; penalties.

§3-9-12. Improper influence and bribery by candidates; penalties.

§3-9-13. Buying or selling vote unlawful; penalties.

§3-9-14. Repealed. Acts, 2010 Reg. Sess., Ch. 76.

§3-9-15. Unlawful acts by employers; penalties.

§3-9-16. Receiving or soliciting bribes by voters; penalties.

§3-9-17. Illegal voting; deceiving voters; penalties.

§3-9-18. Unlawful voting in primary elections; penalties.

§3-9-19. Violations concerning absent voters' ballots; penalties.

§3-9-20. Obstructing employees' freedom to vote; penalties.

§3-9-21. Improper interference with voters’ travel to and from the polls; penalties.

§3-9-22. Wagering or betting on elections; penalties.

§3-9-23. Punishment where penalty not prescribed or where failure to perform duty not specifically made an offense.

§3-9-24. Limitations on prosecutions.

CHAPTER 3, ARTICLE 10. FILLING VACANCIES.

§3-10-1. Elections to fill vacancies.

§3-10-2. Vacancy in Office of Governor.

§3-10-3. Vacancies in offices of state officials, justices, judges, and magistrates.

§3-10-3a. Judicial Vacancy Advisory Commission.

§3-10-4. Vacancies in representation in United States Congress.

§3-10-4a. Repealed. Acts, 2013 Reg. Sess., Ch. 76.

§3-10-5. Vacancies in state Legislature.

§3-10-6. Vacancy in office of circuit court clerk.

§3-10-7. Vacancies in offices of county commissioner and clerk of county commission.

§3-10-8. Vacancies in offices of prosecuting attorney, sheriff, assessor and surveyor.

§3-10-9. Costs of special elections paid by state.

CHAPTER 3, ARTICLE 11. AMENDMENTS TO THE STATE CONSTITUTION.

§3-11-1. Proposing amendments to state Constitution; withdrawal of proposed amendments.

§3-11-2. Title and summary of amendment; position on ballot; designation of election for submission of amendment.

§3-11-3. Publication of proposed amendment by Secretary of State.

§3-11-4. Form of ballot; conduct of election.

§3-11-5. Certificates of election commissioners; canvass of vote; certifying result.

§3-11-6. Proclamation of result of election by Secretary of State; effective date of amendment ratified.

CHAPTER 3, ARTICLE 12. WEST VIRGINIA SUPREME COURT OF APPEALS PUBLIC CAMPAIGN FINANCING PILOT PROGRAM.

§3-12-1. Short title.

§3-12-2. Legislative findings and declarations.

§3-12-3. Definitions.

§3-12-4. Alternative public campaign financing option.

§3-12-5. Supreme Court of Appeals Public Campaign Financing Fund.

§3-12-6. Sources of revenue for the fund.

§3-12-7. Declaration of intent.

§3-12-8. Exploratory period; contributions; expenditures.

§3-12-9. Qualifying contributions.

§3-12-10. Certification of candidates.

§3-12-11. Schedule and amount of Supreme Court of Appeals Public Campaign Financing Fund payments.

§3-12-12. Restrictions on contributions and expenditures.

§3-12-13. Reporting requirements.

§3-12-14. Duties of the State Election Commission; Secretary of State.

§3-12-15. Criminal penalties.

§3-12-16. Civil penalties.

§3-12-17. Repealed. Acts, 2013 Reg. Sess., Ch. 70.

CHAPTER 4. THE LEGISLATURE.

CHAPTER 4, ARTICLE 1. OFFICERS, MEMBERS AND EMPLOYEES; APPROPRIATIONS; INVESTIGATIONS; DISPLAY OF FLAGS; RECORDS; USE OF CAPITOL BUILDING; PREFILING OF BILLS AND RESOLUTIONS; STANDING COMMITTEES; INTERIM MEETINGS; NEXT MEETING OF THE SENATE.

§4-1-1. Interim committee and subcommittee meetings.

§4-1-2. How appropriations made and applied.

§4-1-3. Suits against members of Legislature; exemption from arrest, trial, judgment and levy.

§4-1-4. Compelling members to attend.

§4-1-5. Authority to subpoena witnesses and documents; penalty for refusal to comply; applicability of whistle-blower law.

§4-1-5a. When witness may be compelled to give evidence against himself or; immunity of witness from prosecution.

§4-1-6. Administration of oaths to members of Legislature, officers and witnesses.

§4-1-6a. False swearing in a legislative proceeding; penalty.

§4-1-7. Flags displayed during sessions.

§4-1-8. Officers and employees; tenure.

§4-1-9. Assistant clerks; committee clerks to assist.

§4-1-10. Powers and duties of officers.

§4-1-10a. Filling vacancies in the office of presiding officer of the two houses.

§4-1-11. Vacancies in clerkships.

§4-1-12. Custody of journals and documents; certified copies.

§4-1-13. Clerk of house to be keeper of rolls; compensation; duties as to acts; copies; fees; printing.

§4-1-14. Copies of enrolled bills mailed to courts; effect.

§4-1-15. Fees of clerks for copying or recording.

§4-1-16. Indexes to journals; printing; compensation for preparing.

§4-1-17. Priority of legislative business for members and designated employees.

§4-1-18. Repealed. Acts, 2006 Reg. Sess., Ch. 26.

§4-1-19. Distribution of acts of the Legislature.

§4-1-20. Legislative findings; space in the capitol building for use by Legislature.

§4-1-21. Prefiling of bills and resolutions.

§4-1-22. "Next meeting of the Senate" defined.

§4-1-23. Reports to be sent to the Legislative Librarian.

CHAPTER 4, ARTICLE 1A. LEGISLATIVE IMMUNITY.

§4-1A-1. Purpose; legislative findings and declarations.

§4-1A-2. Applicability of definitions.

§4-1A-3. Legislative act defined.

§4-1A-4. Legislative sphere defined.

§4-1A-5. Political act defined.

§4-1A-6. Scope of legislative immunity generally.

§4-1A-7. Legislative immunity in specific instances.

§4-1A-8. Actions taken without lawful authority are not immune.

§4-1A-9. Political acts are not privileged.

§4-1A-10. Administrative acts are not immune.

§4-1A-11. Certain offers of proof about legislative activities not prohibited.

§4-1A-12. Legislative acts of legislative staff, aides or assistants.

§4-1A-13. Legislative immunity from ultimate relief.

§4-1A-14. Testimonial immunity.

§4-1A-15. Right to interlocutory appeal.

§4-1A-16. Common law regarding legislative immunity not affected by the enactment of this article.

CHAPTER 4, ARTICLE 2. LEGISLATIVE AUDITOR; POWERS; FUNCTIONS; DUTIES; COMPENSATION.

§4-2-1. Purpose of article.

§4-2-2. Definitions.

§4-2-3. Appointment of Legislative Auditor; responsibility to Legislature.

§4-2-4. Duties of Auditor; filing reports.

§4-2-5. Powers of Auditor.

§4-2-6. Preparation of budgets and reports.

§4-2-7. Compensation and expenses of Auditor.

§4-2-8. Assistants and employees.

§4-2-9. Offices; working space.

§4-2-10. Payment of compensation and expenses.

§4-2-11. Statutory references; transfer of postaudit functions.

§4-2-12. Severability.

CHAPTER 4, ARTICLE 2A. COMPENSATION FOR AND EXPENSES OF MEMBERS OF THE LEGISLATURE.

§4-2A-1. Implementation of resolutions of citizens legislative compensation commission; definition.

§4-2A-2. Basic compensation for services; proration.

§4-2A-3. Compensation for members of the Legislature during any extension of regular session or during extraordinary session.

§4-2A-4. Additional compensation for President of Senate, Speaker of House of Delegates, majority leaders, minority leaders, certain committee chairs and selected members of both houses.

§4-2A-5. Interim compensation for members.

§4-2A-6. Travel expenses.

§4-2A-7. Reimbursement for expenses incurred during any session or interim assignment.

§4-2A-8. Out-of-state expenses.

§4-2A-9. Repealed. Acts, 1994 Reg. Sess., Ch. 99.

§4-2A-10. Affidavits required; approval by legislative Auditor of vouchers; travel and lodging expenses within Charleston not reimbursable; rules authorized.

CHAPTER 4, ARTICLE 2B. WORK GROUPS.

§4-2B-1. Job creation work groups.

CHAPTER 4, ARTICLE 2C. JUDICIAL COMPENSATION COMMISSION.

§4-2C-1. Judicial Compensation Commission established; membership.

§4-2C-2. Commission meetings; where held; how conducted.

§4-2C-3. Judicial Compensation Commission reports and recommendations; legislative action.

CHAPTER 4, ARTICLE 3. JOINT COMMITTEE ON GOVERNMENT AND FINANCE.

§4-3-1. Continued as statutory body; composition; appointment and terms of members.

§4-3-2. Expenses of committee; compensation of members.

§4-3-3. Powers and duties generally; report to Legislature; office.

§4-3-3a. Interim powers and duties.

§4-3-3b. Duty of the Joint Committee on Government and Finance with respect to the statewide reappraisal to be completed on the March 31, 1985.

§4-3-3c. Reorganization of joint legislative agencies.

§4-3-4. Access to records of state agency or department; public hearings; meetings; administering oaths to persons testifying; compelling access to records and attendance of witnesses; production of evidence.

§4-3-5. Computer subscriber system.

§4-3-6. Authority to screen employees of the Legislature; background checks.

CHAPTER 4, ARTICLE 4. CITIZENS HEARING COMMITTEE.

§4-4-1 to 4-4-3.

CHAPTER 4, ARTICLE 5. COMMISSION ON SPECIAL INVESTIGATIONS.

§4-5-1. Commission on Special Investigations continued; composition; appointment and terms of members.

§4-5-2. Powers and duties generally.

§4-5-3. Executive sessions; hearings; subpoena power; enforcement provisions.

§4-5-4. Compensation and expenses of members; other expenses; how paid.

§4-5-5. Investigations exempt from public disclosure requirements.

§4-5-6. False statements to commission.

§4-5-7. Impersonation or obstruction of commission member or staff.

§4-5-8. Award of duty weapon upon retirement; disposal of other weapons used by staff.

CHAPTER 4, ARTICLE 6. BLENNERHASSETT HISTORICAL COMMISSION.

§4-6-1. Expired May 15, 1976.

§4-6-2. Expired May 15, 1976.

§4-6-3. Expired May 15, 1976.

§4-6-4. Expired May 15, 1976.

§4-6-5. Expired May 15, 1976.

§4-6-6. Expired May 15, 1976.

§4-6-7. Expired May 15, 1976.

CHAPTER 4, ARTICLE 7. LEGISLATIVE BUILDING COMMISSION.

§4-7-1. Definitions.

§4-7-2. Legislative building commission created; its composition; appointment of members; vacancies; election of officers; compensation and expenses of members.

§4-7-3. Powers and duties of commission generally.

§4-7-4. Commission granted power of eminent domain.

§4-7-5. Funds and expenditures of commission.

§4-7-6. Deposit and disbursement of funds of commission; security for deposits; audits.

§4-7-7. Contracts for construction of state legislative building, etc.; to be secured by bond; competitive bids required for contracts exceeding $2,000; procedure.

§4-7-8. Management and control of state legislative building.

§4-7-9. Article not authority to create state debt.

§4-7-10. This article, article six, chapter five, and the state Constitution are only restrictions on construction, etc., of building.

§4-7-11. Severability.

CHAPTER 4, ARTICLE 8. CAPITOL BUILDING COMMISSION.

§4-8-1. Creation; composition; qualifications.

§4-8-2. Terms of members; vacancies; meetings; decisions of commission.

§4-8-3. Officers; expenses.

§4-8-4. Powers and duties generally.

§4-8-5. Contracts and changes requiring commission approval.

§4-8-6. Repealed. Acts, 2010 Reg. Sess., Ch. 32.

CHAPTER 4, ARTICLE 9. LEGISLATIVE COMMISSION ON PENSIONS AND RETIREMENT.

§4-9-1. Repealed.Acts, 1993 Reg. Sess., Ch. 86.

§4-9-2. Repealed.Acts, 1993 Reg. Sess., Ch. 86.

§4-9-3. Repealed.Acts, 1993 Reg. Sess., Ch. 86.

§4-9-4. Repealed.Acts, 1993 Reg. Sess., Ch. 86.

§4-9-5. Repealed.Acts, 1993 Reg. Sess., Ch. 86.

§4-9-6. Repealed.Acts, 1993 Reg. Sess., Ch. 86.

§4-9-7. Repealed.Acts, 1993 Reg. Sess., Ch. 86.

§4-9-8. Repealed.Acts, 1993 Reg. Sess., Ch. 86.

CHAPTER 4, ARTICLE 10. PERFORMANCE REVIEW ACT.

§4-10-1. Short title.

§4-10-2. Legislative findings; performance review process authorized.

§4-10-3. Definitions.

§4-10-4. Joint Committee on Government Operations.

§4-10-4a. Repealed. Acts, 2007 Reg. Sess., Ch. 200.

§4-10-5. Powers and duties of the committee and joint standing committee.

§4-10-5a. Repealed. Acts, 2007 Reg. Sess., Ch. 200.

§4-10-5b. Repealed. Acts, 2007 Reg. Sess., Ch. 200.

§4-10-6. Department presentation; timing and scope.

§4-10-6a. Repealed. Acts, 2007 Reg. Sess., Ch. 200.

§4-10-7. Agency review.

§4-10-8. Schedule of departments for agency review.

§4-10-9. Regulatory board review.

§4-10-10. Regulatory board review schedule.

§4-10-10a. Repealed. Acts, 2007 Reg. Sess., Ch. 200.

§4-10-11. Compliance review.

§4-10-11a. Repealed. Acts, 2007 Reg. Sess., Ch. 200.

§4-10-12. Termination of an agency or regulatory board; reestablishment of terminated agency or regulatory board.

§4-10-13. Disposition of agency or regulatory board assets, equipment and records after termination.

§4-10-14. Provision for other reviews; consolidation, termination and reorganization of agencies or programs.

CHAPTER 4, ARTICLE 11. LEGISLATIVE APPROPRIATION OF FEDERAL FUNDS.

§4-11-1. Legislative findings and purpose.

§4-11-2. Definitions.

§4-11-3. Receipt of federal funds and required deposit in state treasury.

§4-11-4. Inclusion of federal funds in state budget and the budget bill.

§4-11-5. Legislative appropriation authority.

§4-11-6. Exclusions.

§4-11-7. Conflict with other statutory provisions.

CHAPTER 4, ARTICLE 11A. LEGISLATIVE APPROPRIATION OF TOBACCO SETTLEMENT FUNDS.

§4-11A-1. Legislative findings and purpose.

§4-11A-1a. Legislative findings related to securitization of moneys received pursuant to master settlement agreement and previously dedicated to the Workers' Compensation Debt Reduction Fund.

§4-11A-2. Receipt of settlement funds and required deposit in West Virginia Tobacco Settlement Medical Trust Fund until June 1, 2005, then to Workers' Compensation Debt Reduction Fund; deposit of strategic compensation payments; transfer of trust fund moneys.

§4-11A-3. Receipt of settlement funds and required deposit in the West Virginia Tobacco Settlement Fund.

§4-11A-4. Limitation on appeal bond.

§4-11A-5. Applicability.

§4-11A-6. Creation of Tobacco Settlement Finance Authority.

§4-11A-7. Definitions.

§4-11A-8. Governing board.

§4-11A-9. Staff; assistance by state officers, agencies and departments.

§4-11A-10. Limitation of liability.

§4-11A-11. General powers.

§4-11A-12. Authorization of the sale of rights in the master settlement agreement.

§4-11A-13. Authorization of bonds of the authority.

§4-11A-14. Exemption from purchasing provisions.

§4-11A-15. Bankruptcy.

§4-11A-16. Dissolution of the authority; distribution of assets.

§4-11A-17. Construction.

§4-11A-18. Dedication of personal income tax proceeds as replacement moneys for anticipated tobacco master settlement agreement proceeds to the Old Fund.

CHAPTER 4, ARTICLE 12. ESTABLISHMENT OF A WEST VIRGINIA LAW INSTITUTE.

§4-12-1. Authority of Legislature to establish West Virginia law institute.

§4-12-2. Purposes and duties.

§4-12-3. Governing council and members.

§4-12-4. Compensation of members of the council of the West Virginia law institute, director and assistants.

§4-12-5. Adoption of membership plan.

§4-12-6. Institute to act in advisory capacity only; distribution of reports, studies, and recommended publications.

CHAPTER 4, ARTICLE 13. WEST VIRGINIA SESQUICENTENNIAL OF THE AMERICAN CIVIL WAR COMMISSION AND FUND.

§4-13-1. Findings; West Virginia Sesquicentennial of the American Civil War Commission established; purpose.

§4-13-2. Membership; terms; filling vacancies; election of chair and vice chair.

§4-13-3. Expense reimbursement.

§4-13-4. Quorum; meetings.

§4-13-5. Advisory council.

§4-13-6. Powers; duties; limitation on duration of contracts.

§4-13-7. Termination of the commission.

CHAPTER 4, ARTICLE 13A. WEST VIRGINIA SEMIQUINCENTENNIAL COMMISSION AND FUND.

§4-13A-1. Findings; West Virginia Semiquincentennial Commission established; purpose.

§4-13A-2. Membership; terms; filling vacancies; election of chair and vice chair.

§4-13A-3. Expense reimbursement.

§4-13A-4. Quorum; meetings.

§4-13A-5. Advisory council.

§4-13A-6. Powers; duties; limitation on duration of contracts.

§4-13A-7. Termination of the commission.

CHAPTER 4, ARTICLE 14. LEGISLATIVE OVERSIGHT COMMISSION ON DEPARTMENT OF TRANSPORTATION ACCOUNTABILITY.

§4-14-1. Findings, purpose and intent.

§4-14-2. Definitions.

§4-14-3. Creation of a Legislative Oversight Commission on Department of Transportation Accountability.

§4-14-4. Powers and duties of commission.

§4-14-5. Legislative reports.

CHAPTER 4, ARTICLE 15. JOINT LEGISLATIVE COMMITTEE ON FLOODING.

§4-15-1. Establishing a Joint Legislative Committee on Flooding.

CHAPTER 5. GENERAL POWERS AND AUTHORITY OF THE GOVERNOR, SECRETARY OF STATE AND ATTORNEY GENERAL; BOARD OF PUBLIC WORKS; MISCELLANEOUS AGENCIES, COMMISSIONS, OFFICES, PROGRAMS, ETC.

CHAPTER 5, ARTICLE 1. THE GOVERNOR.

§5-1-1. Arrest or deportation of persons during war.

§5-1-2. Arrest of persons aiding enemy or insurgents.

§5-1-3. Power to send for persons and papers in such cases.

§5-1-4. Warrants of Governor under §§5-1-1 to 5-1-3.

§5-1-5. Discharge from arrest; bond.

§5-1-6 Repealed Acts, 2019 Reg. Sess., Ch. 80.

§5-1-7 Repealed Acts, 2019 Reg. Sess., Ch. 80.

§5-1-8 Repealed Acts, 2019 Reg. Sess., Ch. 80.

§5-1-9 Repealed Acts, 2019 Reg. Sess., Ch. 80.

§5-1-10 Repealed Acts, 2019 Reg. Sess., Ch. 80.

§5-1-11 Repealed Acts, 2019 Reg. Sess., Ch. 80.

§5-1-12 Repealed Acts, 2019 Reg. Sess., Ch. 80.

§5-1-13. Construction of §§5-1-7 to 5-1-13; severability; how cited.

§5-1-14. Rewards for arrest of criminals or in case of assault on or assassination of judge; employment of detectives.

§5-1-15. Return of warrants issued by Governor.

§5-1-16. Remission of fines and penalties; commutation of

§5-1-16a. Expungement of criminal record upon full and unconditional pardon.

§5-1-17. When Governor may remit fine or penalty.

§5-1-18. Payments from civil contingent fund.

§5-1-19. Temporary loans.

§5-1-20. Reports to the Governor; form and contents; transmission to the Legislature; special reports.

§5-1-21. Printing and distribution of biennial messages; distribution of legislative journals.

§5-1-22. Vacancies in offices filled by appointment of Governor; Senate action; bond requirements; filling vacancies in other appointive offices.

§5-1-23. Securing congressional appropriations when Legislature not in session; powers of designated state agency; transfers of appropriation items by Governor.

§5-1-24. Appointment of assistant Attorney General to perform duties for Governor; compensation.

§5-1-25. Designation of daylight saving time as official time.

§5-1-26. Fuel emergency; power of the Governor to declare an emergency; duties of the Governor with respect to such emergency; assistance of other state agencies and local law-enforcement agencies; injunctive relief; penalties; jurisdiction.

§5-1-27. Draping of state flag to honor the passing of law-enforcement officers.

§5-1-28. Prerequisites for bond issuance and refunding.

§5-1-29. Reciprocity agreements to establish regulations, licensing requirements and taxes for small businesses in contiguous states and the District of Columbia doing business in West Virginia.

§5-1-30. Authority to direct payment of certain debt in emergency.

CHAPTER 5, ARTICLE 1A. ITEMIZATION OF PROPOSED APPROPRIATIONS IN BUDGET BILL SUBMITTED BY GOVERNOR TO LEGISLATURE.

§5-1A-1. Legislative findings and purposes.

§5-1A-2. Submission of budget bill; form prescribed by article.

§5-1A-3. Proposed appropriations for legislative and judicial branches.

§5-1A-4. Uniform itemization; definitions; sub classifications and sub items; separate line items for specific programs or purposes; separate account numbers for single spending units permitted.

§5-1A-5. Itemization of appropriations for state Division of Highways; state aid to schools.

CHAPTER 5, ARTICLE 1B. CHIEF TECHNOLOGY OFFICER.

§5-1B-1. Repealed. Acts, 2005 Reg. Sess., Ch. 200.

§5-1B-2. Repealed. Acts, 2005 Reg. Sess., Ch. 200.

§5-1B-3. Repealed. Acts, 2005 Reg. Sess., Ch. 200.

§5-1B-4. Repealed. Acts, 2005 Reg. Sess., Ch. 200.

§5-1B-5. Repealed. Acts, 2005 Reg. Sess., Ch. 200.

§5-1B-6. Repealed. Acts, 2005 Reg. Sess., Ch. 200.

§5-1B-7. Repealed. Acts, 2005 Reg. Sess., Ch. 200.

§5-1B-8. Repealed. Acts, 2005 Reg. Sess., Ch. 200.

CHAPTER 5, ARTICLE 1C. SCIENCE AND TECHNOLOGY COUNCIL.

§5-1C-1. Repealed. Acts, 2003 Reg. Sess., Ch. 197.

§5-1C-2. Repealed. Acts, 2003 Reg. Sess., Ch. 197.

§5-1C-3. Repealed. Acts, 2003 Reg. Sess., Ch. 197.

§5-1C-4. Repealed. Acts, 2003 Reg. Sess., Ch. 197.

§5-1C-5. Repealed. Acts, 2003 Reg. Sess., Ch. 197.

CHAPTER 5, ARTICLE 1D. GOVERNOR'S OFFICE OF FISCAL RISK ANALYSIS AND MANAGEMENT.

§5-1D-1. Findings and purposes.

§5-1D-2. Definitions.

§5-1D-3. Creation of the office of fiscal risk analysis and management; appointment and qualifications of chief risk officer.

§5-1D-4. Powers and duties of the office to all state spending units.

§5-1D-5. Powers and duties of the office to executive agencies.

§5-1D-6. Fees.

§5-1D-7. Notice of request for proposals by state spending units required to make purchases through the state Purchasing Division.

§5-1D-8. Notice of request for proposals by state spending units exempted from submitting purchases to the state Purchasing Division.

§5-1D-9. Annual report.

§5-1D-10. Exemptions.

§5-1D-11. Repealed. Acts, 2010 Reg. Sess., Ch. 32.

CHAPTER 5, ARTICLE 1E. HEALTHY WEST VIRGINIA PROGRAM.

§5-1E-1. Findings and purposes.

§5-1E-2. Creation of the Office of Healthy Lifestyles.

§5-1E-3. Powers and duties of the Office.

§5-1E-4. Partnership to encourage healthy lifestyles by children and families.

§5-1E-5. Creation of a Healthy Lifestyles Fund.

CHAPTER 5, ARTICLE 2. SECRETARY OF STATE.

§5-2-1. General duties.

§5-2-2. Authority to administer oaths.

§5-2-3. Retention and preservation of records of the secretary of state; destruction of records.

§5-2-4. Accessible county records; required information.

CHAPTER 5, ARTICLE 3. ATTORNEY GENERAL.

§5-3-1. Written opinions and advice and other legal services; expenditures by state officers, boards and commissions for legal services prohibited.

§5-3-2. Act as counsel for state; duties and powers as to prosecuting attorneys; defense of National Guardsmen.

§5-3-2a. Consent judgments in actions against an agency of government; notice of proposed consent judgment.

§5-3-3. Assistants to Attorney General.

§5-3-3a. Competitive bidding required for private attorneys, special assistant attorneys general.

§5-3-4. Annual report to Governor, President of the Senate and Speaker of the House.

§5-3-5. Fees to be paid into State Treasury.

§5-3-6. Attorney General's investigators authority to carry concealed weapon.

CHAPTER 5, ARTICLE 4. BOARD OF PUBLIC WORKS.

§5-4-1. How constituted; powers and duties.

§5-4-2. Secretary; records.

§5-4-3. Repealed. Acts, 1969 Reg. Sess., Ch. 13.

§5-4-4. Repealed. Acts, 1969 Reg. Sess., Ch. 13.

§5-4-5. Repealed. Acts, 1969 Reg. Sess., Ch. 13.

§5-4-6. Repealed. Acts, 1969 Reg. Sess., Ch. 13.

§5-4-7. Repealed. Acts, 1969 Reg. Sess., Ch. 13.

§5-4-8. Repealed. Acts, 1969 Reg. Sess., Ch. 13.

§5-4-9. Repealed. Acts, 1969 Reg. Sess., Ch. 13.

§5-4-10. Repealed. Acts, 1969 Reg. Sess., Ch. 13.

§5-4-11. Repealed. Acts, 1969 Reg. Sess., Ch. 13.

§5-4-12. Repealed. Acts, 1969 Reg. Sess., Ch. 13.

§5-4-13. Repealed. Acts, 1969 Reg. Sess., Ch. 13.

CHAPTER 5, ARTICLE 5. SALARY INCREASE FOR STATE EMPLOYEES.

§5-5-1. Definitions.

§5-5-2. Granting incremental salary increases based on years of service.

§5-5-3. Optional payment to employee in lump sum amount for accrued and unused leave at termination of employment; no withholding of any employee contribution deduction; exception.

§5-5-4. Department of Health and Human Resources salary adjustment.

§5-5-4a. Department of Health and Human Resources facility employee classifications.

§5-5-4b. Division of Corrections, Division of Juvenile Services, and Regional Jail Authority pay equity salary adjustment.

§5-5-5. Pay equity adjustment.

§5-5-6. Payment for unused sick leave.

CHAPTER 5, ARTICLE 6. STATE BUILDINGS.

§5-6-1. Name of state office building commission changed; composition; appointment, terms and qualifications of members; chairman and secretary; compensation and expenses; powers and duties generally; frequency of meetings; continuation.

§5-6-2. Legislative findings; purpose of revision of article.

§5-6-3. Definitions.

§5-6-4. Powers of commission.

§5-6-4a. Review of real property contracts and agreements; master plan for office space.

§5-6-5. Deposit and disbursement of funds of commission; security for deposits; audits.

§5-6-5a. Creation of asbestos account; purpose; funding; disbursements.

§5-6-6. City of Charleston may dedicate streets, property, etc., to commission.

§5-6-7. Contracts with commission to be secured by bond; competitive bids required for certain contracts.

§5-6-8. Commission empowered to issue state building revenue bonds after legislative authorization; form and requirements for bonds; procedure for issuance; temporary bonds; funds, grants and gifts.

§5-6-9. Trustee for holders of bonds; contents of trust agreement.

§5-6-10. Trust existing in favor of existing bondholders.

§5-6-11. Management and control of project.

§5-6-11a. Special power of commission to transfer or expend bond proceeds for capital improvements at institutions of higher education, state parks and the Capitol Complex and to construct and lease a center for arts and sciences of West Virginia; limitations; state building commission authorized to issue revenue bonds; fund created; use of funds to pay for development of education, arts, sciences, and tourism projects.

§5-6-11b. Power of commission to transfer project funds to other certified projects for state parks.

§5-6-11c. Power of the state building commission to transfer project funds to other projects for state capitol improvements and renovations.

§5-6-12. Article not authority to create state debt.

§5-6-13. Compliance with article and state Constitution only restrictions on construction and management of project.

§5-6-14. Article to be liberally construed.

§5-6-15. Severability.

§5-6-16. Sloped roofs required.

§5-6-17. Display of the national motto and POW-MIA flag.

CHAPTER 5, ARTICLE 7. SOCIAL SECURITY AGENCY.

§5-7-1. Declaration of policy.

§5-7-2. Definitions.

§5-7-3. Federal-state agreement; interstate agreements.

§5-7-4. Contributions by state employees.

§5-7-5. Plans for coverage of employees of political subdivisions and of state and local instrumentalities; payments by subdivisions or instrumentalities; contributions by such employees.

§5-7-6. Contribution fund; appropriations thereto.

§5-7-7. Rules and regulations.

§5-7-8. Studies and reports.

§5-7-9. Separability.

§5-7-10. Acts repealed.

CHAPTER 5, ARTICLE 8. PUBLIC RECORDS MANAGEMENT AND PRESERVATION ACT.

§5-8-1. Repealed.Acts, 1990 Reg. Sess., Ch. 2.

§5-8-2. Repealed.Acts, 1990 Reg. Sess., Ch. 2.

§5-8-3. Repealed.Acts, 1990 Reg. Sess., Ch. 2.

§5-8-4. Repealed.Acts, 1990 Reg. Sess., Ch. 2.

§5-8-5. Repealed.Acts, 1990 Reg. Sess., Ch. 2.

§5-8-6. Repealed.Acts, 1990 Reg. Sess., Ch. 2.

§5-8-7. Repealed.Acts, 1990 Reg. Sess., Ch. 2.

§5-8-8. Repealed.Acts, 1990 Reg. Sess., Ch. 2.

§5-8-9. Repealed.Acts, 1990 Reg. Sess., Ch. 2.

§5-8-10. Repealed.Acts, 1990 Reg. Sess., Ch. 2.

§5-8-11. Repealed.Acts, 1990 Reg. Sess., Ch. 2.

§5-8-12. Repealed.Acts, 1990 Reg. Sess., Ch. 2.

§5-8-13. Repealed.Acts, 1990 Reg. Sess., Ch. 2.

§5-8-14. Repealed.Acts, 1990 Reg. Sess., Ch. 2.

§5-8-15. Repealed.Acts, 1990 Reg. Sess., Ch. 2.

§5-8-16. Repealed.Acts, 1990 Reg. Sess., Ch. 2.

§5-8-17. Repealed.Acts, 1990 Reg. Sess., Ch. 2.

§5-8-18. Repealed.Acts, 1990 Reg. Sess., Ch. 2.

§5-8-19. Repealed.Acts, 1990 Reg. Sess., Ch. 2.

§5-8-20. Repealed.Acts, 1990 Reg. Sess., Ch. 2.

CHAPTER 5, ARTICLE 9. DEPARTMENT OF COMMERCE.

§5-9-1. Repealed.Acts, 1977 Reg. Sess., Ch. 85.

§5-9-2. Repealed.Acts, 1977 Reg. Sess., Ch. 85.

§5-9-3. Repealed.Acts, 1977 Reg. Sess., Ch. 85.

§5-9-4. Repealed.Acts, 1977 Reg. Sess., Ch. 85.

§5-9-5. Repealed.Acts, 1977 Reg. Sess., Ch. 85.

§5-9-6. Repealed.Acts, 1977 Reg. Sess., Ch. 85.

CHAPTER 5, ARTICLE 10. WEST VIRGINIA PUBLIC EMPLOYEES RETIREMENT ACT.

§5-10-1. Short title.

§5-10-2. Definitions.

§5-10-3. Retirement system created and established; body corporate.

§5-10-3a. Article to be liberally construed; supplements federal social security; federal qualification requirements.

§5-10-4. Effective date of system.

§5-10-5. Board of trustees created; powers and duties generally; composition.

§5-10-6. Trustees' terms of office.

§5-10-7. Vacancies on board.

§5-10-8. Trustees' compensation and expenses.

§5-10-9. Chairman and vice chairman; executive secretary; employees; treasurer; legal advisor; actuary.

§5-10-10. Board meetings; quorum; vote; proceedings.

§5-10-11. Reports required of board.

§5-10-12. Officer and employee bonds.

§5-10-13. Actuarial investigations and valuations; specification of actuarial assumptions.

§5-10-14. Service credit; retroactive provisions.

§5-10-15. Military service credit; qualified military service.

§5-10-15a. Retirement credited service through member's use, as option, of accrued annual or sick leave days.

§5-10-15b. Credit for public employment in another state.

§5-10-15c. Military service credit for members of the West Virginia National Guard.

§5-10-16. When and how political subdivision becomes participating public employer.

§5-10-17. Retirement system membership.

§5-10-18. Termination of membership; reentry.

§5-10-19. Employers to file information as to employees’ service.

§5-10-20. Voluntary retirement.

§5-10-21. Deferred retirement and early retirement.

§5-10-21a. Deferred retirement and early retirement for new members as of July 1, 2015.

§5-10-22. Retirement annuity.

§5-10-22a. Supplemental benefits for certain annuitants.

§5-10-22b. Supplemental benefits for certain annuitants.

§5-10-22c. Temporary early retirement incentives program; legislative declaration and finding of compelling state interest and public purpose; specifying eligible and ineligible members for incentives program; options, conditions, and exceptions; certain positions abolished; special rule of eighty; effective, termination, and notice dates.

§5-10-22d. Supplemental benefits for certain annuitants.

§5-10-22e. Supplemental benefits for retirees effective July 1, 1994; calculation of benefits and conditions of payment.

§5-10-22f. Minimum benefit for certain retirants; legislative declaration; state interest and public purpose.

§5-10-22g. One-time supplement for certain annuitants effective July 1, 2001.

§5-10-22h. Limitations on benefit increases.

§5-10-22i. One-time supplement for certain annuitants effective July 1, 2006.

§5-10-22j. One-time bonus payment for certain annuitants effective July 1, 2008.

§5-10-22k. One-time bonus payment for certain annuitants effective July 1, 2011.

§5-10-22l. Minimum benefit for certain retirants.

§5-10-23. Terminal payment following retirement.

§5-10-24. Annuity options.

§5-10-25. Disability retirement.

§5-10-26. Reexamination of disability retirants; reemployment; adjustment of annuity for earnings.

§5-10-27. Preretirement death annuities.

§5-10-27a. Federal law maximum benefit limitations.

§5-10-27b. Federal law minimum required distributions.

§5-10-27c. Direct rollovers.

§5-10-27d. Rollovers and transfers to purchase service credit or

§5-10-28. Unified accounting; funds.

§5-10-29. Members' deposit fund; members' contributions; forfeitures.

§5-10-30. Refund of accumulated contributions.

§5-10-31. Employers Accumulation Fund; employers contributions.

§5-10-31a. Retroactive contributions to the retirement system for retroactive service credit granted; one year period for application.

§5-10-32. Appropriations for state contributions to retirement system; contributions for members paid from special funds or by other employers.

§5-10-33. Contributions by other participating public employers; withholding state money to satisfy delinquencies.

§5-10-34. Transfers to retirement reserve fund.

§5-10-35. Retirement reserve fund created; transfers from fund on reemployment.

§5-10-36. Income fund.

§5-10-37. Repealed. Acts, 1994 Reg. Sess., Ch. 133.

§5-10-38. Investment of moneys; bonds of state departments and institutions to be offered first to board of public works.

§5-10-39. No trustee, etc., shall gain from investments of system.

§5-10-40. Restricted use of retirement system moneys.

§5-10-41. Allowance of regular interest on balances in funds.

§5-10-42. Fiscal or plan year of retirement system.

§5-10-43. Pro rata reduction of annuities.

§5-10-44. Correction of errors; underpayments; overpayments.

§5-10-45. Fraud; penalty.

§5-10-46. Right to benefits not subject to execution, etc.; assignments prohibited; deductions for group insurance; setoffs for fraud; exception for certain domestic relations orders.

§5-10-47. Benefits exempt from taxes.

§5-10-48. Reemployment after retirement; options for holder of elected public office.

§5-10-49. Removal from office.

§5-10-50. Severability.

§5-10-51. Withdrawal.

§5-10-52. Specific provisions relating to certain members of the Legislature and certain service by members of the Legislature.

§5-10-53. Joint study of state retirement systems; report to Joint Committee on Government and Finance by specified date of study conclusions.

§5-10-54. Termination of benefits; procedure.

§5-10-55. Benefits not to be forfeited if system terminates.

CHAPTER 5, ARTICLE 10A. DISQUALIFICATION FOR PUBLIC RETIREMENT PLAN BENEFITS.

§5-10A-1. Findings and declarations.

§5-10A-2. Definitions.

§5-10A-3. Notice of intention to terminate benefits; waiver; failure to reply.

§5-10A-4. Determination by circuit court of ineligibility; jurisdiction; appeal.

§5-10A-5. Termination of benefits.

§5-10A-6. Refund of contributions.

§5-10A-7. Eligibility for new participation upon rehabilitation.

§5-10A-8. Setoff; unpaid benefits subject to execution, freezing of account upon finding of probable cause.

§5-10A-9. Rules of construction.

§5-10A-10. Severability.

§5-10A-11. Notification from prosecuting attorneys.

CHAPTER 5, ARTICLE 10B. GOVERNMENT EMPLOYEES DEFERRED COMPENSATION PLANS.

§5-10B-1. Legislative purpose.

§5-10B-2. Definitions.

§5-10B-3. Powers; contracts; meetings.

§5-10B-3a. Automatic enrollment.

§5-10B-4. Responsibility for implementing plans -- Payroll reductions -- Billing and administration.

§5-10B-5. Investment of funds.

§5-10B-6. Program supplemental.

§5-10B-7. Other benefits unaffected by deferred compensation plan.

§5-10B-8. Federal and state income tax.

§5-10B-9. Liabilities of State of West Virginia or political subdivisions.

§5-10B-10. Deferred compensation plan funds held in trust.

§5-10B-10a. Matching contribution program.

§5-10B-11. Deferred Compensation Administrative Account.

§5-10B-12. Confidential information exempt from disclosure.

§5-10B-12a. Disclosure of information to the Treasurer for operation of the plan.

§5-10B-13. Moneys not subject to legal process; qualified domestic relations orders.

§5-10B-14. Roth accounts.

CHAPTER 5, ARTICLE 10C. GOVERNMENT EMPLOYEES RETIREMENT PLANS.

§5-10C-1. Legislative purpose.

§5-10C-2. Construction and effect of article.

§5-10C-3. Definitions.

§5-10C-4. Pick-up of members' contributions by participating public employers.

§5-10C-5. Savings clause.

CHAPTER 5, ARTICLE 10D. CONSOLIDATED PUBLIC RETIREMENT BOARD.

§5-10D-1. Consolidated Public Retirement Board continued; members; vacancies; investment of plan funds.

§5-10D-2. Chairman and vice chairman; executive director; employees; legal advisor; actuary.

§5-10D-3. Board meetings; quorum; vote; proceedings; compensation.

§5-10D-4. Employment of an actuary; duties; compensation.

§5-10D-5. Repealed. Acts, 2000 Reg. Sess., Ch. 54.

§5-10D-6. Voluntary deductions by the Consolidated Public Retirement Board from monthly benefits to retirees to pay association dues.

§5-10D-6a. Voluntary election by eligible retired public safety officers to have amounts from eligible retirement plan distributed to pay for qualified health insurance premiums.

§5-10D-7. Compensation limitations; effective dates.

§5-10D-8. Repealed. Acts, 2010 Reg. Sess., Ch. 32.

§5-10D-9. When annuities to be paid.

§5-10D-10. Death benefits for participants or members who die while performing qualified military service; treatment of differential wage payments.

§5-10D-11. Liability of participating public employer for delinquent retirement contributions; liability of participating public employer's successor for delinquent retirement contributions; lien for delinquent contributions; collection by suit.

§5-10D-12. Employer reporting requirements.

§5-10D-13. Withholding state and county money to satisfy delinquencies.

CHAPTER 5, ARTICLE 11. HUMAN RIGHTS COMMISSION.

§5-11-1. Short title.

§5-11-2. Declaration of policy.

§5-11-3. Definitions.

§5-11-4. Powers and objectives.

§5-11-5. Composition; appointment, terms, and oath of members; compensation and expenses.

§5-11-6. Commission organization and personnel; executive director; offices; meetings; quorum; expenses of personnel.

§5-11-7. Assistance to commission; legal services.

§5-11-8. Commission powers; functions; services.

§5-11-9. Unlawful discriminatory practices.

§5-11-9a. Veterans preference not a violation of equal employment opportunity under certain circumstances.

§5-11-10. Discriminatory practices; investigations, hearings, procedures and orders.

§5-11-11. Appeal and enforcement of commission orders.

§5-11-12. Local human relations commissions.

§5-11-13. Exclusiveness of remedy; exceptions.

§5-11-14. Penalty.

§5-11-15. Construction; severability.

§5-11-16. Certain records exempt.

§5-11-17. Posting of law and information.

§5-11-18. Injunctions in certain housing complaints.

§5-11-19. Private club exemption.

§5-11-20. Violations of human rights; civil action by attorney general.

§5-11-21. Repealed. Acts, 2010 Reg. Sess., Ch. 32.

CHAPTER 5, ARTICLE 11A. WEST VIRGINIA FAIR HOUSING ACT.

§5-11A-1. Short title.

§5-11A-2. Declaration of policy.

§5-11A-3. Definitions.

§5-11A-3a. Volunteer services or materials to build or install basic universal design features; workers, contractors, engineers, and architects; immunity from civil liability.

§5-11A-4. Application of article.

§5-11A-5. Discrimination in sale or rental of housing and other prohibited practices.

§5-11A-6. Discrimination in residential real estate-related transactions.

§5-11A-7. Discrimination in provision of brokerage services.

§5-11A-8. Religious organization or private club exemption.

§5-11A-9. Administration; authority and responsibility; delegation of authority; appointment of administrative law judges; location of conciliation meetings; administrative review; cooperation of the commission and executive departments and agencies to further fair housing purposes; functions of the commission.

§5-11A-10. Education and conciliation; conferences and consultations; reports.

§5-11A-11. Administrative enforcement; preliminary matters; complaints and answers; service; conciliation; injunctions; reasonable cause determinations; issuance of charge.

§5-11A-12. Subpoenas; giving of evidence; witness fees; enforcement of subpoenas.

§5-11A-13. Election of remedies; administrative hearings and discovery; exclusivity of remedies; final orders; review by commission; judicial review; remedies; attorney fees.

§5-11A-14. Enforcement by private persons; civil actions; appointed attorneys; remedies; bona fide purchasers; intervention by Attorney General.

§5-11A-15. Enforcement by Attorney General; pattern or practice cases; subpoena enforcement; remedies; intervention.

§5-11A-16. Interference, coercion or intimidation; enforcement by civil action.

§5-11A-17. Cooperation with local agencies administering fairhousing laws; utilization of services and personnel; reimbursement; written agreements; publication instate register.

§5-11A-18. Effect on other laws.

§5-11A-19. Severability of provisions.

§5-11A-20. Rules to implement article.

CHAPTER 5, ARTICLE 11B. PREGNANT WORKERS FAIRNESS ACT.

§5-11B-1. Short title.

§5-11B-2. Nondiscrimination with regard to reasonable accommodations related to pregnancy.

§5-11B-3. Remedies and enforcement.

§5-11B-4. Rule-making.

§5-11B-5. Definitions.

§5-11B-6. Relationship to other laws.

§5-11B-7. Reports.

CHAPTER 5, ARTICLE 12. WEST VIRGINIA ANTIQUITIES COMMISSION.

§5-12-1. Repealed.Acts, 1977 1st Ex. Sess., Ch. 7.

§5-12-2. Repealed.Acts, 1977 1st Ex. Sess., Ch. 7.

§5-12-3. Repealed.Acts, 1977 1st Ex. Sess., Ch. 7.

§5-12-4. Repealed.Acts, 1977 1st Ex. Sess., Ch. 7.

§5-12-5. Repealed.Acts, 1977 1st Ex. Sess., Ch. 7.

CHAPTER 5, ARTICLE 13. PUBLIC EMPLOYEES' AND TEACHERS' RECIPROCAL SERVICE CREDIT ACT.

§5-13-1. Short title.

§5-13-2. Definitions.

§5-13-3. Credited service upon transfer between systems.

§5-13-4. Reciprocal service.

§5-13-5. Prior service credit.

§5-13-6. Disability reciprocal credit.

§5-13-7. Repealed. Acts, 1974 Reg. Sess., Ch. 103.

CHAPTER 5, ARTICLE 14. WEST VIRGINIA COMMISSION FOR THE DEAF AND HARD-OF-HEARING.

§5-14-1. Legislative findings.

§5-14-2. Definitions.

§5-14-3. Continuation of commission; membership.

§5-14-4. Terms of office; quorum.

§5-14-5. Powers and duties of the commission; information clearinghouse; coordination of interpreters; outreach programs; seminars and training sessions.

§5-14-6. Seminars and training sessions.

§5-14-7. Assistance of other agencies.

§5-14-8. Executive director; staff.

§5-14-9. Reports and recommendations.

§5-14-10. Grants and gifts; contracts.

§5-14-11. Reimbursement for expenses.

§5-14-12. Repealed. Acts, 2010 Reg. Sess., Ch. 32.

CHAPTER 5, ARTICLE 14A. WEST VIRGINIA INTERPRETER FOR THE DEAF ACT.

§5-14A-1. Short title.

§5-14A-2. Definitions.

§5-14A-3. Appointment of interpreter in court action or grand jury proceeding.

§5-14A-4. Arrests -- Appointment of an interpreter.

§5-14A-5. Administrative proceedings -- Appointment of interpreter.

§5-14A-6. Notice of necessity of interpreter -- Proof of deafness.

§5-14A-7. Processing request for interpreter -- Duties and responsibilities.

§5-14A-8. Confirmation of accuracy of interpretation.

§5-14A-9. Interpreter fee; authority for legislative rules.

CHAPTER 5, ARTICLE 15. WHITE CANE LAW.

§5-15-1. Short title.

§5-15-2. Policy.

§5-15-3. Definitions.

§5-15-4. Equal right to use public facilities; service animals and trainers.

§5-15-5. Standard of care to be exercised by and with respect to persons who are blind or who have a disability.

§5-15-6. Annual proclamation of white cane day.

§5-15-7. Policy of the state on employment of persons who are blind or persons with disabilities.

§5-15-8. Interference with rights hereunder; penalties.

§5-15-9. Fraudulent representation; penalties.

CHAPTER 5, ARTICLE 16. WEST VIRGINIA PUBLIC EMPLOYEES INSURANCE ACT.

§5-16-1. Short title; legislative intent.

§5-16-2. Definitions.

§5-16-3. Composition of Public Employees Insurance Agency.

§5-16-4. Public Employees Insurance Agency Finance Board.

§5-16-4a. Repealed. Acts, 2010 Reg. Sess., Ch. 32.

§5-16-5. Powers and duties of the finance board.

§5-16-5a. Retiree premium subsidy from Retiree Health Benefit Trust for hires prior to July 1, 2010.

§5-16-5b. Creation of trust for retirees hired on or after July 1, 2010.

§5-16-6. Repealed. Acts, 2009 Reg. Sess., Ch. 22.

§5-16-7. Authorization to establish plans; mandated benefits; optional plans; separate rating for claims experience purposes.

§5-16-7a. Additional mandated benefits; third party reimbursement for colorectal cancer examination and laboratory testing.

§5-16-7b. Coverage for telehealth services.

§5-16-7c. Required coverage for reconstruction surgery following mastectomies.

§5-16-7d. Coverage for patient cost of clinical trials.

§5-16-7e. Definitions.

§5-16-7f. Prior authorization.

§5-16-7g. Coverage for prescription insulin drugs.

§5-16-8. Conditions of insurance program.

§5-16-8a. Air-ambulance fees.

§5-16-9. Authorization to execute contracts.

§5-16-10. Contract provisions for group hospital and surgical, group major medical, group prescription drug and group life, and accidental death insurance for retired employees, their spouses, and dependents.

§5-16-11. To whom benefits paid.

§5-16-12. Misrepresentation by employer, employee or provider; penalty.

§5-16-12a. Inspections; violations and penalties.

§5-16-12b. Privileges and immunity.

§5-16-13. Payment of costs by employer and employee; spouse and dependent coverage; involuntary employee termination coverage; conversion of annual leave and sick leave authorized for health or retirement benefits; authorization for retiree participation; continuation of health insurance for surviving dependents of deceased employees; requirement of new health plan; limiting employer contribution.

§5-16-14. Program qualifying for favorable federal income tax treatment.

§5-16-15. Optional dental, optical, disability, and prepaid retirement plan, and audiology and hearing-aid service plan.

§5-16-16. Preferred provider plan.

§5-16-17. Preexisting conditions not covered; defined.

§5-16-18. Payment of costs by employer; schedule of insurance; special funds created; duties of Treasurer with respect thereto.

§5-16-19. Authorization to take advantage of acts of congress, accept gifts, grants and matching funds.

§5-16-20. Expense fund.

§5-16-21. No member or employee of public employees insurance agency shall gain directly or indirectly from any contract or contracts provided for hereunder; criminal penalties.

§5-16-22. Permissive participation; exemptions.

§5-16-23. Members of Legislature may be covered if cost of the entire coverage is paid by such members.

§5-16-24. Rules for administration of article; eligibility of certain retired employees and dependents of deceased members for coverage; employees on medical leave of absence entitled to coverage; life insurance.

§5-16-24a. Paper transactions.

§5-16-25. Reserve fund.

§5-16-26. Quarterly report.

§5-16-27. Repealed. Acts, 2010 Reg. Sess., Ch. 32.

§5-16-28. Incorporation of the coverage for 12-month refill for contraceptive drugs.

§5-16-29. Limitation on PEIA participation.

§5-16-30. PEIA solvency.

§5-16-31. PEIA actuarial study.

§5-16-32. Effective date of amendments.

CHAPTER 5, ARTICLE 16A. THE WEST VIRGINIA HEALTH CARE INSURANCE ACT.

§5-16A-1 to 5-16A-11.

CHAPTER 5, ARTICLE 16B. WEST VIRGINIA CHILDREN'S HEALTH INSURANCE PROGRAM.

§5-16B-1. Expansion of health care coverage to children; continuation of program; legislative directives.

§5-16B-2. Definitions.

§5-16B-3. Reporting requirements.

§5-16B-4. Children’s health policy advisory board created; qualifications and removal of members; powers; duties; meetings; and compensation.

§5-16B-4a. Repealed. Acts, 2010 Reg. Sess., Ch. 32.

§5-16B-5. Director of the Children’s Health Insurance Program; qualifications; powers and duties.

§5-16B-6. Financial plans requirements.

§5-16B-6a. Required coverage for patient cost of clinical trials and autism spectrum disorder treatment.

§5-16B-6b. Definitions.

§5-16B-6c. Modified benefit plan for children of families of low income between two hundred and three hundred percent of the poverty level.

§5-16B-6d. Modified benefit plan implementation.

§5-16B-6e. Coverage for treatment of autism spectrum disorders.

§5-16B-7. West Virginia children's health fund.

§5-16B-8. Termination and reauthorization.

§5-16B-9. Public-private partnerships.

§5-16B-10. Assignment of rights; right of subrogation by children’s health insurance agency to the rights of recipients of medical assistance; rules as to effect of subrogation.

CHAPTER 5, ARTICLE 16C. PRESCRIPTION DRUG COST MANAGEMENT ACT.

§5-16C-1. Legislative findings; purpose; short title.

§5-16C-2. Definitions.

§5-16C-3. Finance board responsibilities for review and approval of certain contracts.

§5-16C-4. Authorization to execute prescription drug purchasing agreements.

§5-16C-5. Authorization to amend existing contracts.

§5-16C-6. Authorization to execute pharmacy benefit management contract.

§5-16C-7. Exemption from Purchasing Division requirements.

§5-16C-8. Audit required; reports.

§5-16C-9. Innovative strategies.

§5-16C-10. Repealed. Acts, 2010 Reg. Sess., Ch. 32.

CHAPTER 5, ARTICLE 16D. WEST VIRGINIA RETIREMENT HEALTH BENEFIT TRUST FUND.

§5-16D-1. Definitions.

§5-16D-2. Creation of West Virginia Retiree Health Benefit Trust Fund.

§5-16D-3. Operation of trust fund.

§5-16D-4. Actuary.

§5-16D-5. Operational control of trust fund.

§5-16D-6. Mandatory employer contributions.

§5-16D-7. Select Committee on Other Post-Employment Benefits.

CHAPTER 5, ARTICLE 17. WEST VIRGINIA COMMISSION ON ENERGY, ECONOMY AND ENVIRONMENT.

§5-17-1. Repealed.Acts 1975, Ch. 134; Acts 1981, Ch. 173.

§5-17-2. Repealed.Acts 1975, Ch. 134; Acts 1981, Ch. 173.

§5-17-3. Repealed.Acts 1975, Ch. 134; Acts 1981, Ch. 173.

§5-17-4. Repealed.Acts 1975, Ch. 134; Acts 1981, Ch. 173.

§5-17-5. Repealed.Acts 1975, Ch. 134; Acts 1981, Ch. 173.

§5-17-6. Repealed.Acts 1975, Ch. 134; Acts 1981, Ch. 173.

§5-17-7. Repealed.Acts 1975, Ch. 134; Acts 1981, Ch. 173.

§5-17-8. Repealed.Acts 1975, Ch. 134; Acts 1981, Ch. 173.

§5-17-9. Repealed.Acts 1975, Ch. 134; Acts 1981, Ch. 173.

§5-17-10. Repealed.Acts 1975, Ch. 134; Acts 1981, Ch. 173.

CHAPTER 5, ARTICLE 18. WEST VIRGINIA CABLE TELEVISION SYSTEMS ACT.

§5-18-1. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18-2. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18-3. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18-4. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18-5. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18-6. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18-7. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18-8. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18-9. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18-10. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18-11. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18-12. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18-13. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18-14. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18-15. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18-16. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18-17. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18-18. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18-19. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18-20. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18-21. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18-22. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18-23. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18-24. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18-25. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18-26. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18-27. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18-28. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18-29. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18-30. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

CHAPTER 5, ARTICLE 18A. TENANTS' RIGHTS TO CABLE SERVICES.

§5-18A-1. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18A-2. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18A-3. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18A-4. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18A-5. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18A-6. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18A-7. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18A-8. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18A-9. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18A-10. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

§5-18A-11. Repealed.Acts, 1999 Reg. Sess., Ch. 224.

CHAPTER 5, ARTICLE 19. DOMESTIC ALUMINUM, GLASS AND STEEL IN PUBLIC WORKS PROJECTS.

§5-19-1. Definitions.

§5-19-2. Preference for domestic aluminum, glass and steel products; mandatory contract provisions; exceptions.

§5-19-3. Contract payments; recovery in cases of violation of article.

§5-19-4. Bid or offered price of steel products of foreign origin.

CHAPTER 5, ARTICLE 20. THE GOVERNOR'S COMMISSION ON WILLOW ISLAND.

§5-20-1. Legislative findings, purposes and intent.

§5-20-2. Governor’s commission on Willow Island continued; composition; appointment of members.

§5-20-3. Powers of the commission.

§5-20-4. Compensation and expenses of members; expenses of the commission.

§5-20-5. Executive sessions authorized; demand to be heard in open hearing.

§5-20-6. Immunity granted to commission members.

§5-20-7. Privilege granted to commission findings, reports and evidence.

§5-20-8. Reports of the commission; termination of commission.

§5-20-9. Interpretation of section.

CHAPTER 5, ARTICLE 21. ENERGY COST REDUCTION GUIDELINES.

§5-21-1. Definitions.

§5-21-2. Establishment of energy cost reduction guidelines; certification; training.

§5-21-3. Advisory commission.

§5-21-4. Exemptions.

§5-21-5. Effective date of guidelines on permit applications.

CHAPTER 5, ARTICLE 22. GOVERNMENT CONSTRUCTION CONTRACTS.

§5-22-1. Bidding required; government construction contracts to go to lowest qualified responsible bidder; procedures to be followed in awarding government construction projects; penalties for violation of procedures and requirements debarment; exceptions.

§5-22-1a. Permitting government construction contracts arising out of declared states of emergency on open-ended quantity or unit price basis; types of contracts allowed for construction projects; specific location of construction project not required in solicitation; certain bonds discretionary; other bidding requirements applicable.

§5-22-2. Designation of time and place for opening of bids; right to reject or withdraw bid; bid resubmission.

§5-22-3. Certain labor requirements not to be imposed on contractor or subcontractor.

CHAPTER 5, ARTICLE 22A. DESIGN-BUILD PROCUREMENT ACT.

§5-22A-1. Short title; applicability of article.

§5-22A-2. Definitions.

§5-22A-3. Public policy; conditions for contract.

§5-22A-4. Design-Build Board and members; appointments; expense reimbursement; meetings.

§5-22A-5. Duties of board to approve and monitor projects.

§5-22A-6. Design-build rules.

§5-22A-7. Design-builder qualifications; duties and powers.

§5-22A-8. Development of performance criteria.

§5-22A-9. Scope of project.

§5-22A-9a. Invitation for qualifications; selection of design-builders.

§5-22A-10. Invitation for proposals.

§5-22A-11. Proposals.

§5-22A-12. Acceptance of design-build proposal.

§5-22A-13. Construction and final certification.

§5-22A-14. Withdrawal of proposals.

§5-22A-15. Repealed. Acts, 2010 Reg. Sess., Ch. 32.

§5-22A-16. Severability.

CHAPTER 5, ARTICLE 23. COMMISSION ON MASS TRANSPORTATION.

§5-23-1. Repealed.Acts, 1988 Reg. Sess., Ch. 115.

§5-23-2. Repealed.Acts, 1988 Reg. Sess., Ch. 115.

§5-23-3. Repealed.Acts, 1988 Reg. Sess., Ch. 115.

§5-23-4. Repealed.Acts, 1988 Reg. Sess., Ch. 115.

§5-23-5. Repealed.Acts, 1988 Reg. Sess., Ch. 115.

§5-23-6. Repealed.Acts, 1988 Reg. Sess., Ch. 115.

§5-23-7. Repealed.Acts, 1988 Reg. Sess., Ch. 115.

§5-23-8. Repealed.Acts, 1988 Reg. Sess., Ch. 115.

§5-23-9. Repealed.Acts, 1988 Reg. Sess., Ch. 115.

§5-23-10. Repealed.Acts, 1988 Reg. Sess., Ch. 115.

§5-23-11. Repealed.Acts, 1988 Reg. Sess., Ch. 115.

§5-23-12. Repealed.Acts, 1988 Reg. Sess., Ch. 115.

CHAPTER 5, ARTICLE 24. WEST VIRGINIA FOREST MANAGEMENT REVIEW COMMISSION.

§5-24-1. Short title.

§5-24-2. Legislative findings, purposes and intent.

§5-24-3. Commission continued; composition; appointment of members.

§5-24-4. Powers, duties and responsibilities.

§5-24-5. Appalachian hardwood research center; creation; duties; responsibilities.

§5-24-6. Compensation and expenses of members; expenses of the commission.

§5-24-7. Reports.

§5-24-8. Repealed. Acts, 1997 Reg. Sess., Ch. 58.

CHAPTER 5, ARTICLE 25. RESIDENT TRUSTEE ACCOUNTS.

§5-25-1. Resident trustee accounts required, reports.

§5-25-2. Management accounting system required.

§5-25-3. Money not part of state fund.

§5-25-4. Resident trustee accounts claim against the state.

CHAPTER 5, ARTICLE 26. HERBERT HENDERSON OFFICE ON MINORITY AFFAIRS.

§5-26-1. Herbert Henderson Office of Minority Affairs; duties and responsibilities.

§5-26-2. Minority Affairs Fund created; purpose.

§5-26-2a. Repealed. Acts, 2007 Reg. Sess., Ch. 9.

§5-26-2b. Repealed. Acts, 2007 Reg. Sess., Ch. 9.

§5-26-3. Establishment of a community-based pilot project.

§5-26-4. Repealed. Acts, 2007 Reg. Sess., Ch. 9.

§5-26-5. Repealed. Acts, 2007 Reg. Sess., Ch. 9.

§5-26-6. Repealed. Acts, 2007 Reg. Sess., Ch. 9.

§5-26-7. Repealed. Acts, 2004 Reg. Sess., Ch. 126.

§5-26-8. Repealed. Acts, 2007 Reg. Sess., Ch. 9.

§5-26-9. Repealed. Acts, 2004 Reg. Sess., Ch. 126.

CHAPTER 5, ARTICLE 26A. WEST VIRGINIA COMMISSION FOR NATIONAL AND COMMUNITY SERVICE.

§5-26A-1. Findings, purposes and intent.

§5-26A-2. Continuation of West Virginia commission for national and community service; support and assistance to commission.

§5-26A-3. Members.

§5-26A-4. Duties and responsibilities.

§5-26A-5. Powers.

§5-26A-6. Repealed. Acts, 2010 Reg. Sess., Ch. 32.

CHAPTER 5, ARTICLE 27. SEVERABILITY.

§5-27-1. Severability.

CHAPTER 5, ARTICLE 28. COMMISSION ON HOLOCAUST EDUCATION.

§5-28-1. Legislative findings.

§5-28-2. Commission on holocaust education; compensation.

§5-28-3. Commission powers and duties.

§5-28-4. Repealed. Acts, 2010 Reg. Sess., Ch. 32.

CHAPTER 5, ARTICLE 29. EXPEDITIOUS ISSUANCE OF LICENSES BY REGULATORY AGENCIES.

§5-29-1. Purpose of article.

§5-29-2. Regulatory agencies to study expedited permits, licenses and certificates; reports to the Legislature.

CHAPTER 5, ARTICLE 30. THE WEST VIRGINIA FIRST FOUNDATION.

§5-30-1. Legislative findings.

§5-30-2. Definitions.

§5-30-3. West Virginia First Foundation.

§5-30-4. West Virginia First Foundation Board composition; executive director.

§5-30-5. Audits and annual reports.

CHAPTER 5A. DEPARTMENT OF ADMINISTRATION.

CHAPTER 5A, ARTICLE 1. DEPARTMENT OF ADMINISTRATION.

§5A-1-1. Definitions.

§5A-1-2. Department of Administration and Office of Secretary; secretary; divisions; directors.

§5A-1-2a. Repealed. Acts, 1990 Reg. Sess., Ch. 2.

§5A-1-2b. Repealed. Acts, 1990 Reg. Sess., Ch. 2.

§5A-1-2c. Repealed. Acts, 1990 Reg. Sess., Ch. 2.

§5A-1-3. Powers and duties of secretary, division heads and employees.

§5A-1-4. Council of finance and administration.

§5A-1-5. Reports by secretary.

§5A-1-6. Oath and bond of secretary; bond required for director of the Purchasing Division; bonds for other directors and employees; cost of bonds.

§5A-1-7. Delegation of powers and duties by secretary.

§5A-1-8. Right of appeal from interference with functioning of agency.

§5A-1-9. Reporting of state assets held to secretary and State Treasurer.

§5A-1-10. General procurement provisions for state spending units.

§5A-1-11. State of West Virginia Office of Equal Opportunity.

§5A-1-12. Procedural rules required for exempt agencies.

CHAPTER 5A, ARTICLE 1A. EMPLOYEE SUGGESTION AWARD BOARD.

§5A-1A-1. Employee suggestion award program continued.

§5A-1A-2. Board created; term of members.

§5A-1A-3. Duties of board; excluded employees.

§5A-1A-4. Awards.

§5A-1A-5. State ownership of suggestions.

CHAPTER 5A, ARTICLE 2. FINANCE DIVISION.

§5A-2-1. Finance Division created; director; sections; powers and duties.

§5A-2-2. Repealed. Acts, 2004 Reg. Sess., Ch. 239.

§5A-2-3. Repealed. Acts, 2004 Reg. Sess., Ch. 239.

§5A-2-4. Repealed. Acts, 2004 Reg. Sess., Ch. 239.

§5A-2-5. Repealed. Acts, 2004 Reg. Sess., Ch. 239.

§5A-2-6. Repealed. Acts, 2004 Reg. Sess., Ch. 239.

§5A-2-7. Repealed. Acts, 2004 Reg. Sess., Ch. 239.

§5A-2-8. Repealed. Acts, 2004 Reg. Sess., Ch. 239.

§5A-2-9. Repealed. Acts, 2004 Reg. Sess., Ch. 239.

§5A-2-10. Repealed. Acts, 2004 Reg. Sess., Ch. 239.

§5A-2-11. Repealed. Acts, 2004 Reg. Sess., Ch. 239.

§5A-2-12. Repealed. Acts, 2004 Reg. Sess., Ch. 239.

§5A-2-13. Repealed. Acts, 2004 Reg. Sess., Ch. 239.

§5A-2-14. Repealed. Acts, 2004 Reg. Sess., Ch. 239.

§5A-2-14a. Repealed. Acts, 2004 Reg. Sess., Ch. 239.

§5A-2-15. Repealed. Acts, 2004 Reg. Sess., Ch. 239.

§5A-2-16. Repealed. Acts, 2004 Reg. Sess., Ch. 239.

§5A-2-17. Repealed. Acts, 2004 Reg. Sess., Ch. 239.

§5A-2-18. Repealed. Acts, 2004 Reg. Sess., Ch. 239.

§5A-2-19. Repealed. Acts, 2004 Reg. Sess., Ch. 239.

§5A-2-19a. Special reports by spending units; notification of pending matters having impact on future expenditure requirements.

§5A-2-20. Repealed. Acts, 2004 Reg. Sess., Ch. 239.

§5A-2-21. Repealed. Acts, 2004 Reg. Sess., Ch. 239.

§5A-2-22. Repealed. Acts, 2004 Reg. Sess., Ch. 239.

§5A-2-23. Repealed. Acts, 2004 Reg. Sess., Ch. 239.

§5A-2-24. Management accounting.

§5A-2-25. System of accounting to be certified to legislative Auditor.

§5A-2-26. Repealed. Acts, 2004 Reg. Sess., Ch. 239.

§5A-2-27. Repealed. Acts, 2004 Reg. Sess., Ch. 239.

§5A-2-28. Repealed. Acts, 2004 Reg. Sess., Ch. 239.

§5A-2-29. Repealed. Acts, 2004 Reg. Sess., Ch. 239.

§5A-2-30. Repealed. Acts, 2004 Reg. Sess., Ch. 239.

§5A-2-31. Repealed. Acts, 2004 Reg. Sess., Ch. 239.

§5A-2-32. Submission of requests, amendments, reports, etc., to legislative auditor; misdemeanor penalty for noncompliance.

§5A-2-33. Financial accounting and reporting section; comptroller; powers and responsibilities.

§5A-2-34. Study of centralized accounting system.

§5A-2-35. Repealed. Acts, 1990 Reg. Sess., Ch. 2.

§5A-2-36. Repealed. Acts, 1990 Reg. Sess., Ch. 2.

§5A-2-37. Repealed. Acts, 1965 Reg. Sess., Ch. 51.

§5A-2-38. Repealed. Acts, 1965 Reg. Sess., Ch. 51.

CHAPTER 5A, ARTICLE 2A. USE OF ALTERNATIVE FUELS IN STATE-OWNED VEHICLES.

§5A-2A-1. Definitions.

§5A-2A-2. Purchase or lease of fleet vehicles; use of alternative fuels.

§5A-2A-3. Regulation of compressed natural gas.

§5A-2A-4. Prohibition of subsidies or incentive payments.

CHAPTER 5A, ARTICLE 2B. SHARED SERVICES.

§5A-2B-1. Shared Services Section created; purpose; deputy director.

§5A-2B-2. Cost analysis and reporting.

§5A-2B-3. Applicability and exemptions.

§5A-2B-4. Special revenue fund; payments into fund; disbursements.

CHAPTER 5A, ARTICLE 3. PURCHASING DIVISION.

§5A-3-1. Division created; purpose; director; applicability of article; continuation.

§5A-3-1a. Prescription drug products.

§5A-3-2. Books and records of director.

§5A-3-3. Authority of Director of Purchasing.

§5A-3-3a. Additional exemptions from purchasing requirements.

§5A-3-3b. Exemption of facilities providing direct patient care services that are managed, directed, controlled and governed by the Secretary of the Department of Health and Human Resources.

§5A-3-3c. Exemptions from purchasing requirements for contracts entered into as part of recovery from a declared state of emergency.

§5A-3-4. Rules of director.

§5A-3-5. Purchasing section standard specifications -- Promulgation and adoption by director; applicable to all purchases.

§5A-3-6. Purchasing section standard specifications -- Advisers from spending units.

§5A-3-7. Director to advise with heads of state and other institutions producing commodities, services and printing.

§5A-3-8. Facilities of division available to local governmental bodies.

§5A-3-8a. Facilities of division available to volunteer fire departments and emergency medical services.

§5A-3-9. Examination and testing of purchases; report required.

§5A-3-9a. Creation of a fund.

§5A-3-10. Competitive bids; publication of solicitations for sealed bids; purchase of products of nonprofit workshops; employee to assist in dealings with nonprofit workshops; continuing procurements over $1 million.

§5A-3-10a. Prohibition for awarding contracts to vendors which owe a debt to the State or its political subdivisions.

§5A-3-10b. Best value procurement.

§5A-3-10c. Direct award procurement.

§5A-3-10d. Reverse auctions.

§5A-3-10e. Prequalification agreement; agency-delegated bidding.

§5A-3-11. Purchasing in open market on competitive bids; debarment; bids to be based on written specifications; period for alteration or withdrawal of bids; awards to lowest responsible bidder; uniform bids; record of bids; requirements of vendors to pay taxes, fees and debts; exception; grant exemption.

§5A-3-11a. Negotiation when all bids exceed budget in requisition.

§5A-3-11b. Discussion and final offers.

§5A-3-11c. Multiple awards.

§5A-3-12. Prequalification disclosure and payment of annual fee by vendors required; form and contents; register of vendors; false certificates; penalties.

§5A-3-13. Contracts to be approved as to form; filing.

§5A-3-14.

§5A-3-14a. Repealed. Acts, 1990 Reg. Sess., Ch. 2.

§5A-3-15. Emergency purchases in open market.

§5A-3-16. Special fund; purposes; how composed.

§5A-3-17. Purchases or contracts violating article void; personal liability.

§5A-3-18. Substituting for commodity bearing particular trade name or brand.

§5A-3-19. Purchases from federal government and other sources.

§5A-3-20. Spending units to submit lists of expendable commodities.

§5A-3-21. Repealed. Acts, 2010 Reg. Sess., Ch. 169.

§5A-3-22. Repealed. Acts, 2010 Reg. Sess., Ch. 169.

§5A-3-23. Repealed. Acts, 2010 Reg. Sess., Ch. 169.

§5A-3-24. Repealed. Acts, 2010 Reg. Sess., Ch. 169.

§5A-3-25. Repealed. Acts, 2010 Reg. Sess., Ch. 169.

§5A-3-26. Repealed. Acts, 2010 Reg. Sess., Ch. 132.

§5A-3-27. Repealed. Acts, 2008 Reg. Sess., Ch. 4.

§5A-3-28. Financial interest of secretary, etc.; receiving reward from interested party; penalty; application of bribery statute.

§5A-3-29. Penalty for violation of article.

§5A-3-30. Statement of purpose; obtaining money and property under false pretenses or by fraud from the state; penalties; definition.

§5A-3-31. Corrupt actions, combinations, collusions or conspiracies prohibited; penalties.

§5A-3-32. Power of director to suspend right to bid; notice of suspension.

§5A-3-33. Review of suspension by secretary.

§5A-3-33a. Repealed. Acts, 2006 Reg. Sess., Ch. 2.

§5A-3-33b. Scope.

§5A-3-33c. Duties.

§5A-3-33d. Grounds for debarment.

§5A-3-33e. Debarment procedure.

§5A-3-33f. Effects of debarment.

§5A-3-34. Authority over inventories and property.

§5A-3-35. Submission of annual inventories.

§5A-3-36. Inventory of removable property.

§5A-3-37. Reciprocal preference; preference for resident vendors for certain contracts.

§5A-3-37a.

§5A-3-38.

§5A-3-39.

§5A-3-40.

§5A-3-40a. Repealed. Acts, 2007 Reg. Sess., Ch. 214.

§5A-3-41.

§5A-3-42.

§5A-3-43. State agency for surplus property created.

§5A-3-44. Authority and duties of state agency for surplus property.

§5A-3-45. Disposition of surplus state property; semiannual report; application of proceeds from sale.

§5A-3-46. Warehousing, transfer, etc., charges.

§5A-3-47. Department of agriculture and other agencies exempted.

§5A-3-48. Travel rules; exceptions.

§5A-3-49 Repealed Acts, 2018 Reg. Sess., Ch. 106.  

§5A-3-50. Acquiring and disposing of vehicles and aircraft.

§5A-3-51. Maintenance and service to vehicles and aircraft.

§5A-3-52. division; fund.

§5A-3-53. Enforcement of travel management regulations.

§5A-3-54.

§5A-3-55.

§5A-3-55a.

§5A-3-56. Preference for the use of domestic steel products in state contract projects; exceptions; civil penalties.

§5A-3-57. Buy American task force; study; report.

§5A-3-58. Creation of the Purchasing Improvement Fund.

§5A-3-59. Small, women and minority-owned businesses.

§5A-3-60. Annual purchasing training.

§5A-3-61. Standardization.

§5A-3-62. Prohibited contract clauses.

CHAPTER 5A, ARTICLE 3A. CENTRAL NONPROFIT COORDINATING AGENCY AND COMMITTEE FOR THE PURCHASE OF COMMODITIES AND SERVICES FROM THE HANDICAPPED.

§5A-3A-1. Purpose.

§5A-3A-2. Central nonprofit agency.

§5A-3A-3. Committee for the purchase of commodities and services from the handicapped.

§5A-3A-4. Responsibilities of the committee for the purchase of commodities and services from the handicapped.

§5A-3A-5. Rules.

§5A-3A-6. Exceptions.

CHAPTER 5A, ARTICLE 3B. ENERGY-SAVINGS CONTRACTS.

§5A-3B-1. Definitions.

§5A-3B-2. Energy-savings contracts.

CHAPTER 5A, ARTICLE 3C. PHARMACEUTICAL AVAILABILITY AND AFFORDABILITY ACT OF 2004.

§5A-3C-1. Repealed. Acts, 2009 Reg. Sess., Ch. 108.

§5A-3C-2. Repealed. Acts, 2009 Reg. Sess., Ch. 108.

§5A-3C-3. Repealed. Acts, 2009 Reg. Sess., Ch. 108.

§5A-3C-4. Repealed. Acts, 2009 Reg. Sess., Ch. 108.

§5A-3C-5. Repealed. Acts, 2009 Reg. Sess., Ch. 108.

§5A-3C-6. Repealed. Acts, 2009 Reg. Sess., Ch. 108.

§5A-3C-7. Repealed. Acts, 2009 Reg. Sess., Ch. 108.

§5A-3C-8. Repealed. Acts, 2009 Reg. Sess., Ch. 108.

§5A-3C-9. Repealed. Acts, 2009 Reg. Sess., Ch. 108.

§5A-3C-10. Repealed. Acts, 2009 Reg. Sess., Ch. 108.

§5A-3C-11. Repealed. Acts, 2009 Reg. Sess., Ch. 108.

§5A-3C-12. Repealed. Acts, 2009 Reg. Sess., Ch. 108.

§5A-3C-13. Repealed. Acts, 2009 Reg. Sess., Ch. 108.

§5A-3C-14. Repealed. Acts, 2009 Reg. Sess., Ch. 108.

§5A-3C-15. Repealed. Acts, 2009 Reg. Sess., Ch. 108.

§5A-3C-16. Repealed. Acts, 2009 Reg. Sess., Ch. 108.

§5A-3C-17. Repealed. Acts, 2009 Reg. Sess., Ch. 108.

CHAPTER 5A, ARTICLE 4. GENERAL SERVICES DIVISION.

§5A-4-1. General services division; director.

§5A-4-1a. Repealed. Acts, 1990 Reg. Sess., Ch. 2.

§5A-4-2. Care, control and custody of capitol buildings and grounds.

§5A-4-3. Security officers; appointment; oath; carrying weapons; powers and duties generally, etc.

§5A-4-4. Unlawful to kill or molest animals, birds or fowls upon grounds of capitol; powers and duties of security officers; penalties.

§5A-4-5 Repealed. Acts, 2016 Reg. Sess., Ch. 116

§5A-4-5a. Construction of parking garage for general public; creation of fund.

§5A-4-6. Renovation and improvement of capitol building and capitol complex.

§5A-4-7. Repealed. Acts, 1990 Reg. Sess., Ch. 2.

CHAPTER 5A, ARTICLE 4A. GOVERNOR'S MANSION ADVISORY COMMITTEE.

§5A-4A-1. Repealed.Acts, 1990 Reg. Sess., Ch. 2.

§5A-4A-2. Repealed.Acts, 1990 Reg. Sess., Ch. 2.

§5A-4A-3. Repealed.Acts, 1990 Reg. Sess., Ch. 2.

CHAPTER 5A, ARTICLE 5. GOVERNOR'S MANSION ADVISORY COMMITTEE.

§5A-5-1. Committee continued; appointment, terms, etc., of members; meetings and responsibilities; annual report.

§5A-5-2. Office of Governor's mansion director created; duties and responsibilities.

§5A-5-3. Official use of state rooms in Governor's mansion; vacating private rooms of mansion.

§5A-5-4. Repealed Acts, 1990 Reg. Sess., Ch. 2.

§5A-5-5. Repealed. Acts, 1990 Reg. Sess., Ch. 2.

CHAPTER 5A, ARTICLE 6. OFFICE OF TECHNOLOGY.

§5A-6-1. Findings and purposes.

§5A-6-2. Definitions.

§5A-6-3. Office of Technology; Chief Information Officer; appointment and qualifications; continuation of special fund.

§5A-6-4. Powers and duties of the Chief Information Officer generally.

§5A-6-4a. [Repealed.] Acts, 2019 Reg. Sess., Ch. 123.

§5A-6-4b. Project management duties of the Chief Information Officer; establishment of the Project Management Office and authority of the Project Management Office.

§5A-6-4c. Technology project proposals and the establishment of steering committees.

§5A-6-5. Notice of request for proposals by state spending units required to make purchases through the state Purchasing Division.

§5A-6-6. Notice of request for proposals by state spending units exempted from submitting purchases to the state Purchasing Division.

§5A-6-7. Biannual report.

§5A-6-8. Exemptions.

CHAPTER 5A, ARTICLE 6A. PERMITTING AND LICENSING INFORMATION ACT.

§5A-6A-1 Repealed. Acts, 2016 Reg. Sess., Ch. 37

§5A-6A-2 Repealed. Acts, 2016 Reg. Sess., Ch. 37

§5A-6A-3 Repealed. Acts, 2016 Reg. Sess., Ch. 37

§5A-6A-4 Repealed. Acts, 2016 Reg. Sess., Ch. 37

§5A-6A-5 Repealed. Acts, 2016 Reg. Sess., Ch. 37

§5A-6A-6 Repealed. Acts, 2016 Reg. Sess., Ch. 37

§5A-6A-7 Repealed. Acts, 2016 Reg. Sess., Ch. 37

§5A-6A-8 Repealed. Acts, 2016 Reg. Sess., Ch. 37

§5A-6A-9 Repealed. Acts, 2016 Reg. Sess., Ch. 37

CHAPTER 5A, ARTICLE 6B. CYBER SECURITY PROGRAM.

§5A-6B-1. West Virginia Cybersecurity Office; scope; exemptions.

§5A-6B-2. Definitions.

§5A-6B-3. Powers and duties of Chief Information Security Officer; staff; rule-making.

§5A-6B-4. Responsibilities of agencies for cybersecurity.

§5A-6B-5. Exemption from disclosure.

§5A-6B-6. Annual reports.

CHAPTER 5A, ARTICLE 6C. WEST VIRGINIA CYBER INCIDENT REPORTING.

§5A-6C-1. Definitions.

§5A-6C-2. Scope.

§5A-6C-3. Cyber Incident reporting; when required.

§5A-6C-4. Cybersecurity Office annual report.

CHAPTER 5A, ARTICLE 7. INFORMATION SERVICES AND COMMUNICATIONS DIVISION.

§5A-7-1. Definitions.

§5A-7-2. Division created; purpose; use of facilities; rules and regulations.

§5A-7-3. Director; appointment and qualifications.

§5A-7-4. Powers and duties of division generally; professional staff; telephone service.

§5A-7-4a. Payment of legitimate uncontested invoices for telecommunications services; procedures and powers of the Information and Communications Division and Secretary of Administration.

§5A-7-5. Control over central mailing office.

§5A-7-6. Central mailing office employees.

§5A-7-7. Central mailing office responsibilities.

§5A-7-8. Use of the central mailing office.

§5A-7-9. Preparation of mail for special rates.

§5A-7-10. Special fund created; payments into fund; charges for services; disbursements from fund.

§5A-7-11. Confidential records.

CHAPTER 5A, ARTICLE 8. PUBLIC RECORDS MANAGEMENT AND PRESERVATION ACT.

§5A-8-1. Short title.

§5A-8-2. Declaration of policy.

§5A-8-3. Definitions.

§5A-8-3a. Repealed. Acts, 1990 Reg. Sess., Ch. 2.

§5A-8-4. Categories of records to be preserved.

§5A-8-5. State records administrator.

§5A-8-6. Records management and preservation advisory committee.

§5A-8-7. Duties of administrator.

§5A-8-8. Rules and regulations.

§5A-8-9. Duties of agency heads.

§5A-8-10. Essential state records – Preservation duplicates.

§5A-8-11. Essential state records – Safekeeping.

§5A-8-12. Essential state records – Maintenance, inspection, and use.

§5A-8-13. Essential state records – Confidential records.

§5A-8-14. Essential state records – Review of program.

§5A-8-15. Records management and preservation of county records; alternate storage of county records; Records Management and Preservation Board; qualifications and appointment of members; reimbursement of expenses; staffing; rule-making authority; study of records management needs of state agencies; grants to counties.

§5A-8-15a. Repealed. Acts, 2010 Reg. Sess., Ch. 32.

§5A-8-16. Assistance to legislative and judicial branches.

§5A-8-17. Disposal of records.

§5A-8-18. Destruction of nonrecord materials.

§5A-8-19. Annual report.

§5A-8-20. Alternate storage of state records.

§5A-8-21. Limitation on release of certain personal information maintained by state agencies and entities regarding state employees.

§5A-8-22. Personal information maintained by state entities.

§5A-8-23. Limitation of liability.

§5A-8-24. Protection of personal information relating to judicial officers, prosecutors, and law-enforcement officers.

CHAPTER 5A, ARTICLE 9. VOLUNTARY GILDING THE DOME CHECK-OFF PROGRAM.

§5A-9-1. Legislative intent.

§5A-9-2. Voluntary check-off designation.

§5A-9-3. Contributions credited to special fund.

§5A-9-4. Use of funds.

§5A-9-5. Effective date.

CHAPTER 5A, ARTICLE 10. REAL ESTATE DIVISION.

§5A-10-1. Division created; purpose; director.

§5A-10-2. Leases for space to be made in accordance with article; exceptions.

§5A-10-3. Powers and duties of Real Estate Division.

§5A-10-3a. Regulation of parking on state-owned or leased property in Charleston; creation of fund.

§5A-10-4. Leasing of space by executive director; delegation of authority.

§5A-10-5. Selection of grounds, etc.; acquisition by contract or lease; long-term leases.

§5A-10-6. Long-term leases of public lands for wireless communication towers.

§5A-10-7. Leases and other instruments for space signed by executive director; approval as to form; filing.

§5A-10-8. Inspection of leased property; requiring approval of executive director for permanent changes.

§5A-10-9. Real property accounting and records.

§5A-10-10. Real property review.

§5A-10-11. Rulemaking.

§5A-10-12. Lease of state properties to nongovernmental entities.

CHAPTER 5A, ARTICLE 11. PUBLIC LAND CORPORATION.

§5A-11-1. Public Land Corporation.

§5A-11-2. Corporation boards of directors, members, expenses, appointment, terms, qualifications; director as board chairman; meetings, quorum; executive secretary, secretary to board; professional and support staff; execution of legal documents, permits and licenses.

§5A-11-3. Public Land Corporation, powers and duties.

§5A-11-4. Public Land Corporation to conduct sales of public lands by competitive bidding, modified competitive bidding or direct sale.

§5A-11-5. Public Land Corporation to hold public hearing before sale, lease, exchange or transfer of land or minerals.

§5A-11-6. Competitive bidding and notice requirements before the development or extraction of minerals on certain lands; related standards.

§5A-11-7. Effectuation of transfer of Public Land Corporation and transition.

§5A-11-8. Repealed. Acts, 2010 Reg. Sess., Ch. 32.

CHAPTER 5A, ARTICLE 12. FLEET MANAGEMENT DIVISION.

§5A-12-1. §5A-12-1. Definitions.

§5A-12-2. Scope of Article.

§5A-12-3. Fleet Management Division created; director; duties and responsibilities.

§5A-12-4. Fleet Management Division Fund.

§5A-12-5. Rule-making authority; emergency rules.

§5A-12-6. Vehicle operator regulations; training.

§5A-12-7. Spending unit duties and responsibilities.

§5A-12-8. Fleet coordinators.

§5A-12-9. Utilization of Vehicle Management Services; exemption.

§5A-12-10. Annual reports by spending units.

§5A-12-11. Complaint process.

§5A-12-12. State vehicle fleet annual report.

§5A-12-13. Spot compliance audits by the State Auditor.

§5A-12-14. Legislative compliance audit.

CHAPTER 5B. ECONOMIC DEVELOPMENT ACT OF 1985.

CHAPTER 5B, ARTICLE 1. DEPARTMENT OF COMMERCE.

§5B-1-1. Department of Commerce; office of Secretary of Department of Commerce.

§5B-1-1a. Marketing and Communications Office.

§5B-1-2. Agencies, boards, commissions, divisions, and offices comprising the Department of Commerce.

§5B-1-3. Powers and duties of secretary, administrators, division heads and employees.

§5B-1-4. Reports by secretary.

§5B-1-5. Delegation of powers and duties by secretary.

§5B-1-6. Confidentiality of information.

§5B-1-7. Right of appeal from interference with functioning of agency.

§5B-1-8. Financial assistance for small businesses during state of emergency.

§5B-1-9. Authority to assist qualifying tourism development projects and tourism development expansion projects; legislative findings.

§5B-1-10. West Virginia Health Care Workforce Sustainability Study.

CHAPTER 5B, ARTICLE 1A. WEST VIRGINIA RAILS TO TRAILS PROGRAM.

§5B-1A-1. Purpose.

§5B-1A-2. Rails to trails program.

§5B-1A-3. Definitions.

§5B-1A-4. Powers and duties of the authority.

§5B-1A-5. Powers to hold and acquire real property.

§5B-1A-6. Abandoned rights-of-way owned by the state prior to effective date of article.

§5B-1A-7. Railroad rights-of-way preservation.

§5B-1A-8. Limitation on liability of owner from whom state acquires land or interest therein.

§5B-1A-9. Limitation on liability of persons making land available for trail use without charge.

CHAPTER 5B, ARTICLE 1B. SOUTHERN WEST VIRGINIA LAKE DEVELOPMENT STUDY COMMISSION.

§5B-1B-1. Southern West Virginia Lake Development Study Commission Act.

§5B-1B-2. Legislative findings.

§5B-1B-3. Commission created; undertake study; report to the Legislature.

§5B-1B-4. Report to the Legislature.

CHAPTER 5B, ARTICLE 2. DEPARTMENT OF ECONOMIC DEVELOPMENT.

§5B-2-1. West Virginia Department of Economic Development; confidentiality.

§5B-2-2. Office of Secretary of Department of Economic Development.

§5B-2-3. Powers and duties of the secretary.

§5B-2-3a. Repealed. Acts, 2015 Reg. Sess., Ch. 40.

§5B-2-3b. Economic development promotion and closing fund.

§5B-2-4. Public-private partnerships.

§5B-2-4a. State allocation to regional councils.

§5B-2-5. Economic development representatives.

§5B-2-6. Transition; savings provision.

§5B-2-6a. Brownfield economic development districts; applications; fees; rules.

§5B-2-6b. Repealed. Acts, 1992 Reg. Sess., Ch. 55.

§5B-2-6c. Repealed. Acts, 1992 Reg. Sess., Ch. 55.

§5B-2-6d. Repealed. Acts, 1992 Reg. Sess., Ch. 55.

§5B-2-6e. Repealed. Acts, 1992 Reg. Sess., Ch. 55.

§5B-2-7. Repealed. Acts, 2015 Reg. Sess., Ch. 40.

§5B-2-8 Repealed Acts, 2017 Reg. Sess., Ch. 238.

§5B-2-8a Repealed Acts, 2017 Reg. Sess., Ch. 238.

§5B-2-9 Repealed Acts, 2017 Reg. Sess., Ch. 238.

§5B-2-9a. Powers and duties of Secretary of the Department of Tourism and Tourism Advisory Council for improving Cardinal Passenger Train Service; declaration of public policy and Legislative intent.

§5B-2-10. Program and policy action statement; submission to joint committee on government and finance.

§5B-2-11 Repealed Acts, 2017 Reg. Sess., Ch. 238.

§5B-2-12 Repealed Acts, 2017 Reg. Sess., Ch. 238.

§5B-2-12a Repealed Acts, 2017 Reg. Sess., Ch. 238.

§5B-2-13. Repealed. Acts, 2010 Reg. Sess., Ch. 32.

§5B-2-14. Certified development community program.

§5B-2-15. Upper Kanawha Valley Resiliency and Revitalization Program.

§5B-2-16. Entrepreneurship and Innovation Investment Fund.

§5B-2-17. West Virginia Motorsport Committee.

§5B-2-18. Small Business Supplier Certification Assistance Program.

§5B-2-18a. Applicability of federal laws and Federal Aviation Administration regulations; permissible use of uncrewed aircraft.

§5B-2-19. Certified Sites and Development Readiness Program.

§5B-2-20. West Virginia Uncrewed Aircraft Systems Advisory Council.

§5B-2-21. Certified Industrial Business Expansion Development Program.

CHAPTER 5B, ARTICLE 2A. OFFICE OF COALFIELD COMMUNITY DEVELOPMENT.

§5B-2A-1. Legislative findings and declaration.

§5B-2A-2. Application of article.

§5B-2A-3. Definitions.

§5B-2A-4. Office of Coalfield Community Development.

§5B-2A-5. Powers and duties.

§5B-2A-6. Community impact review.

§5B-2A-7. Repealed. Acts, 2002 Reg. Sess., Ch. 58.

§5B-2A-8. Determining and developing needed community assets.

§5B-2A-9. Securing developable land and infrastructure.

§5B-2A-10. Action report; annual update.

§5B-2A-11. Land acquisitions.

§5B-2A-12. Rulemaking.

§5B-2A-13. Repealed. Acts, 2010 Reg. Sess., Ch. 32.

CHAPTER 5B, ARTICLE 2B. WEST VIRGINIA WORKFORCE INVESTMENT ACT.

§5B-2B-1. Short title.

§5B-2B-2. Definitions.

§5B-2B-3. West Virginia Workforce Development Board; membership of board; meetings; quorum requirements.

§5B-2B-4. Duties of the Workforce Development Board.

§5B-2B-4a. Report to Legislature.

§5B-2B-4b. Open meetings; public information.

§5B-2B-5. State agencies.

§5B-2B-6. Administration of board.

§5B-2B-7. Legislative oversight commission on workforce investment for economic development.

§5B-2B-8. Powers and duties of the commission.

§5B-2B-9. Coordination between agencies providing workforce investment programs, local workforce investment boards and the Executive Director of Workforce West Virginia.

CHAPTER 5B, ARTICLE 2C. WEST VIRGINIA ACADEMY OF SCIENCE AND TECHNOLOGY.

§5B-2C-1. Legislative purpose.

§5B-2C-2. West Virginia academy of science and technology; composition; creation of council, appointment and terms; expenses; selection of chairperson; quorum; meetings.

§5B-2C-3. Executive director; powers and duties; compensation; expenses.

§5B-2C-4. Powers and duties of the council of the academy of science and technology.

§5B-2C-5. Fellows of the academy of science and technology.

§5B-2C-6. Periodic reports.

§5B-2C-7. Confidentiality of contributed material.

§5B-2C-8. Repealed. Acts, 2010 Reg. Sess., Ch. 32.

CHAPTER 5B, ARTICLE 2D. WEST VIRGINIA GUARANTEED WORK FORCE PROGRAM.

§5B-2D-1. Short title.

§5B-2D-2. Definitions.

§5B-2D-3. Training program.

§5B-2D-4. Funds.

§5B-2D-5. Program activities.

§5B-2D-6. Reporting.

§5B-2D-7. Marketing.

§5B-2D-8. Summer youth intern pilot program.

CHAPTER 5B, ARTICLE 2E. WEST VIRGINIA TOURISM DEVELOPMENT ACT.

§5B-2E-1. West Virginia Tourism Development Act.

§5B-2E-2. Legislative findings.

§5B-2E-3. Definitions.

§5B-2E-4. Additional powers and duties of the development office.

§5B-2E-5. Project application; evaluation standards; approval of projects.

§5B-2E-6. Agreement between Development Office and approved company.

§5B-2E-7. Amount of credit allowed for tourism development project; approved projects.

§5B-2E-7a. Amount of credit allowed for tourism development expansion project; approved projects.

§5B-2E-7b. Credit against taxes.

§5B-2E-8. Forfeiture of unused tax credits; credit recapture; recapture tax imposed; information required to be submitted annually to development office; transfer of tax credits to successors.

§5B-2E-9. Promulgation of rules.

§5B-2E-10. Legislative review.

§5B-2E-11. Termination.

CHAPTER 5B, ARTICLE 2F. DIVISION OF ENERGY.

§5B-2F-1. Short title.

§5B-2F-2. Purpose; Office of Energy; office to develop energy policy and development plan; contents of energy policy and development plan; and office to promote energy initiatives.

§5B-2F-3. Energy Savings Contracting Program.

§5B-2F-4. Energy savings program.

§5B-2F-5. Disclosure of energy usage.

CHAPTER 5B, ARTICLE 2G. LAND CONSERVATION.

§5B-2G-1. Short title.

§5B-2G-2. Legislative findings and purpose.

§5B-2G-3. West Virginia Outdoor Heritage Conservation Fund - Established.

§5B-2G-4. West Virginia Outdoor Heritage Conservation Fund - Board of trustees.

§5B-2G-5. West Virginia Outdoor Heritage Conservation Fund - Powers.

§5B-2G-6. West Virginia Outdoor Heritage Conservation Fund - Duties.

§5B-2G-7. Definitions.

§5B-2G-8. Funding of land conservation; issuance of revenue bonds.

§5B-2G-9. Grants for land conservation; application; criteria.

CHAPTER 5B, ARTICLE 2H. MARCELLUS GAS AND MANUFACTURING DEVELOPMENT ACT.

§5B-2H-1. Short Title.

§5B-2H-2. Legislative findings; declaration of public policy.

CHAPTER 5B, ARTICLE 2I. DEPARTMENT OF TOURISM.

§5B-2I-1. Short title.

§5B-2I-2. West Virginia Department of Tourism.

§5B-2I-3. Office of Secretary of Department of Tourism.

§5B-2I-4. Powers and duties of the Department of Tourism.

§5B-2I-5. Public-private partnerships.

§5B-2I-6. Tourism Promotion Fund; use of funds.

§5B-2I-7. Tourism Advisory Council; members, appointment, and expenses.

§5B-2I-8. Confidentiality.

CHAPTER 5B, ARTICLE 2J. NATURAL GAS LIQUIDS ECONOMIC DEVELOPMENT ACT.

§5B-2J-1. Short Title.

§5B-2J-2. Legislative findings; declaration of public policy.

CHAPTER 5B, ARTICLE 2K. COALFIELD COMMUNITIES GRANT FACILITATION COMMISSION.

§5B-2K-1. Short title.

§5B-2K-2. Legislative Findings.

§5B-2K-3. Coalfield Community Grant Facilitation Commission created.

§5B-2K-4. Coalfield Community Grant Facilitation Special Revenue Account.

§5B-2K-5. Facilitation of grant submissions by higher education institutions.

§5B-2K-6. Report to the Legislature.

CHAPTER 5B, ARTICLE 2L. BUILD WV ACT.

§5B-2L-1. Short title.

§5B-2L-2. Legislative findings and purpose.

§5B-2L-3. Definitions.

§5B-2L-4. Rule-making.

§5B-2L-5. Application of the West Virginia Tax Procedure and Administration Act and West Virginia Tax Crimes and Penalties Act.

§5B-2L-6. Effective date, expiration date and required reporting.

§5B-2L-7. Consumers sales and service tax and use tax exemption for construction contractors.

§5B-2L-8. Municipal authority to exempt business and occupation tax.

§5B-2L-9. Eligibility for property value adjustment tax credit.

§5B-2L-10. Amount of property value adjustment tax credit allowed.

§5B-2L-11. Application of annual credit allowance.

§5B-2L-12. Property value adjustment tax credit entitlement is retained by eligible taxpayers that have developed project property, transfer of credit to transferees of project property is prohibited.

§5B-2L-13. Credit recapture; interest; penalties; additions to tax; statute of limitations.

§5B-2L-14. Designation of a certified district.

§5B-2L-15. Project administration and certification.

§5B-2L-16. Project application; evaluation standards; approval of projects.

§5B-2L-17. Agreement between Department of Economic Development and approved company or approved group of multiple party project participants.

CHAPTER 5B, ARTICLE 2M. PROMOTING PUBLIC-USE VERTIPORTS ACT.

§5B-2M-1. Policy.

§5B-2M-2. Definitions.

§5B-2M-3. Applicability.

§5B-2M-4. Vertiport safety.

§5B-2M-5. Exclusionary and discriminatory zoning prohibited.

§5B-2M-6. Harmonization.

CHAPTER 5B, ARTICLE 3. WEST VIRGINIA ECONOMIC DEVELOPMENT STRATEGY: A VISION SHARED.

§5B-3-1. Legislative intent.

§5B-3-2. Creation of the joint commission on economic development.

§5B-3-3. Reexamination of vision and goals.

§5B-3-4. Commission review of procedural rules, interpretive rules and existing legislative rules.

§5B-3-5. Joint Commission on Economic Development Studies.

CHAPTER 5B, ARTICLE 4. LABOR-MANAGEMENT COUNCIL.

§5B-4-1. Repealed. Acts, 1995 Reg. Sess., Ch. 142.

CHAPTER 5B, ARTICLE 5. EMPLOYEE OWNERSHIP ASSISTANCE PROGRAM.

§5B-5-1. Repealed. Acts, 1993 Reg. Sess., Ch. 42.

CHAPTER 5B, ARTICLE 6. SMALL BUSINESS EXPANSION ASSISTANCE PROGRAM.

§5B-6-1. Repealed. Acts, 1993 Reg. Sess., Ch. 42.

CHAPTER 5B, ARTICLE 7. RECOVERY ZONE BONDS.

§5B-7-1. Definitions.

§5B-7-2. Allocation of volume cap for recovery zone bonds; obligations not debt of state.

§5B-7-3. Certification and waiver of volume cap allocation.

§5B-7-4. Reallocation of volume cap.

§5B-7-5. Suballocation of volume cap by counties; counties authorized to take action to issue recovery zone bonds.

CHAPTER 5B, ARTICLE 8. SMALL BUSINESS INNOVATION RESEARCH AND SMALL BUSINESS TECHNOLOGY TRANSFER MATCHING FUNDS PROGRAM.

§5B-8-1. Definitions.

§5B-8-2. Creating a matching program.

§5B-8-3. Eligibility.

§5B-8-4. Application process.

§5B-8-5. Grant terms.

CHAPTER 5B, ARTICLE 9. FLATWATER TRAIL COMMISSION.

§5B-9-1. Flatwater Trail Commission; members, appointment, and expenses.

CHAPTER 5B, ARTICLE 10. WEST VIRGINIA DEVELOPMENT ACHIEVEMENTS TRANSPARENCY ACT.

§5B-10-1. Short title.

§5B-10-2. Purpose and findings.

§5B-10-3. Definitions.

§5B-10-4. Reporting requirements.

§5B-10-5. Auditor’s searchable economic development website created.

§5B-10-6. Contents of the searchable website.

§5B-10-7. Confidentiality.

§5B-10-8. Source and accuracy of information; failure to report.

§5B-10-9. Public hearings.

CHAPTER 5C. BASIC ASSISTANCE FOR INDUSTRY AND TRADE.

CHAPTER 5C, ARTICLE 1. WEST VIRGINIA INDUSTRY AND JOBS DEVELOPMENT CORPORATION.

§5C-1-1. Repealed. Acts, 1989 Reg. Sess., Ch. 54

§5C-1-2. Repealed. Acts, 1989 Reg. Sess., Ch. 54

§5C-1-3. Repealed. Acts, 1989 Reg. Sess., Ch. 54

§5C-1-4. Repealed. Acts, 1989 Reg. Sess., Ch. 54

§5C-1-5. Repealed. Acts, 1989 Reg. Sess., Ch. 54

§5C-1-6. Repealed. Acts, 1989 Reg. Sess., Ch. 54

§5C-1-7. Repealed. Acts, 1989 Reg. Sess., Ch. 54

§5C-1-8. Repealed. Acts, 1989 Reg. Sess., Ch. 54

§5C-1-9. Repealed. Acts, 1989 Reg. Sess., Ch. 54

§5C-1-10. Repealed. Acts, 1989 Reg. Sess., Ch. 54

§5C-1-11. Repealed. Acts, 1989 Reg. Sess., Ch. 54

§5C-1-12. Repealed. Acts, 1989 Reg. Sess., Ch. 54

§5C-1-13. Repealed. Acts, 1989 Reg. Sess., Ch. 54

§5C-1-14. Repealed. Acts, 1989 Reg. Sess., Ch. 54

§5C-1-15. Repealed. Acts, 1989 Reg. Sess., Ch. 54

§5C-1-16. Repealed. Acts, 1989 Reg. Sess., Ch. 54

§5C-1-17. Repealed. Acts, 1989 Reg. Sess., Ch. 54

§5C-1-18. Repealed. Acts, 1989 Reg. Sess., Ch. 54

§5C-1-19. Repealed. Acts, 1989 Reg. Sess., Ch. 54

§5C-1-20. Repealed. Acts, 1989 Reg. Sess., Ch. 54

§5C-1-21. Repealed. Acts, 1989 Reg. Sess., Ch. 54

§5C-1-22. Projects not to be considered public improvements.

CHAPTER 5C, ARTICLE 2. WEST VIRGINIA CLEAN COAL TECHNOLOGY ACT.

§5C-2-1. Legislative findings.

§5C-2-2. Definitions.

§5C-2-3. Creation and membership of the West Virginia clean coal technology council.

§5C-2-4. Administration.

§5C-2-5. Powers, duties, information and reports of council.

§5C-2-6. Repealed. Acts, 2010 Reg. Sess., Ch. 32.

CHAPTER 5D. PUBLIC ENERGY AUTHORITY ACT.

CHAPTER 5D, ARTICLE 1. PUBLIC ENERGY AUTHORITY OF THE STATE OF WEST VIRGINIA.

§5D-1-1. Short title.

§5D-1-2. Purpose and intent.

§5D-1-3. Definitions.

§5D-1-4. West Virginia Public Energy Authority continued; West Virginia Public Energy Board continued; organization of authority and board; appointment of board members; term, compensation and expenses; director of authority; appointment.

§5D-1-5. Powers, duties and responsibilities of authority generally; termination of certain powers.

§5D-1-5a. Publication of notice of certain meetings.

§5D-1-5b. Public hearing before final consideration of bond issue or exercise of right of eminent domain.

§5D-1-5c. Approval of decommissioning or deconstructing an existing power plant.

§5D-1-6. Authority may construct, finance, lease, sell, maintain, etc., electric power projects and transmission facilities.

§5D-1-7. Authority may construct, finance, maintain, etc., natural gas transmission projects and facilities.

§5D-1-8. Annual report to Governor and Legislature; audit.

§5D-1-9. Expenses of authority.

§5D-1-10. Use of funds by authority; restrictions.

§5D-1-11. Investment of funds by authority.

§5D-1-12. Maintenance, operation and repair of projects.

§5D-1-13. Bonds lawful investments.

§5D-1-14. Exemption from taxation.

§5D-1-15. Acquisition of property by authority -- Acquisition by purchase, lease or eminent domain; governmental agencies authorized to convey, etc., property; sale of property by authority.

§5D-1-16. Authority not public utility and not subject to full jurisdiction of Public Service Commission; authority subject to provisions concerning gas pipeline safety.

§5D-1-17. Transportation of gas from natural gas transportation projects by gas utility pipelines as common carriers.

§5D-1-18. Transportation fees and other revenues from natural gas transmission projects owned by the authority.

§5D-1-19. Financial interest in contracts prohibited; penalty.

§5D-1-20. Personal liability of members or persons acting on behalf of the authority.

§5D-1-21. Meetings and records of authority to be kept public.

§5D-1-22. Liberal construction of article.

§5D-1-23. Severability.

§5D-1-24. Repealed. Acts, 2010 Reg. Sess., Ch. 32.

CHAPTER 5E. VENTURE CAPITAL COMPANY.

CHAPTER 5E, ARTICLE 1. WEST VIRGINIA CAPITAL COMPANY ACT.

§5E-1-1. Short title.

§5E-1-2. Declaration of policy.

§5E-1-3. Purposes.

§5E-1-4. Definitions.

§5E-1-5. Rules.

§5E-1-6. Qualification of West Virginia capital companies.

§5E-1-7. Minimum standards of qualified West Virginia capital companies.

§5E-1-8. Tax credits.

§5E-1-9. Recaptures; unqualified investments.

§5E-1-10. Application requirements.

§5E-1-11. Disclaimer of liability of the state.

§5E-1-12. Qualified investments; liquidation or dissolution.

§5E-1-13. Restrictions on investment.

§5E-1-14. Conflict of interest.

§5E-1-15. Investment reporting and record keeping.

§5E-1-16. Examination.

§5E-1-17. Failure to comply.

§5E-1-18. Ruling procedure.

§5E-1-19. Effective date; transition rules.

§5E-1-20. Limitation on financial institutions.

§5E-1-21. Confidentiality.

§5E-1-22. Decertification of qualified capital companies other than small business investment companies.

§5E-1-23. Elimination of credit; effective date.

CHAPTER 5E, ARTICLE 2. WEST VIRGINIA VENTURE CAPITAL ACT.

§5E-2-1. Short title.

§5E-2-2. Definitions.

§5E-2-3. Rules.

§5E-2-4. Tax credits.

§5E-2-5. Elimination of credit; effective date.

CHAPTER 5F. REORGANIZATION OF THE EXECUTIVE BRANCH OF STATE GOVERNMENT.

CHAPTER 5F, ARTICLE 1. GENERAL PROVISIONS.

§5F-1-1. Legislative findings and declarations.

§5F-1-2. Executive departments created.

§5F-1-3. Oath; bond; compensation.

§5F-1-3a. Executive compensation commission.

§5F-1-4. Definitions.

§5F-1-5. Online state phone directory.

§5F-1-6. House Bill 4006 amendments effective date.

§5F-1-7. Website content and required information.

CHAPTER 5F, ARTICLE 2. TRANSFER OF AGENCIES AND BOARDS.

§5F-2-1. Transfer and incorporation of agencies and boards; funds.

§5F-2-1a. Termination of the department of health and human resources; transfer and incorporation of agencies and boards legislative intent; creation of new departments.

§5F-2-2. Power and authority of secretary of each department.

§5F-2-3. Administrators; appointment; oath; bond; compensation.

§5F-2-4. Transfer of records, property and personnel.

§5F-2-5. Independent appeal boards.

§5F-2-6. Reorganization of boards issuing or incurring debt.

§5F-2-7. Interdepartmental transfer of permanent state employees.

§5F-2-8. Special merit-based personnel system for Department of Transportation employees.

CHAPTER 5F, ARTICLE 3. FUTURE REORGANIZATION; SEVERABILITY.

§5F-3-1. Recommendations for further reorganization.

§5F-3-2. Operative dates.

§5F-3-3. Severability.

CHAPTER 5G. PROCUREMENT OF ARCHITECT-ENGINEER SERVICES BY STATE AND ITS SUBDIVISIONS.

CHAPTER 5G, ARTICLE 1. PROCUREMENT OF ARCHITECT-ENGINEER SERVICES.

§5G-1-1. Declaration of legislative policy.

§5G-1-2. Definitions.

§5G-1-3. Contracts for architectural and engineering services; selection process where total project costs are estimated to cost $250,000 or more.

§5G-1-4. Contracts for architectural and engineering services; selection process where total project costs are estimated to cost less than $250,000; division of highways procurements.

CHAPTER 5H. SURVIVOR BENEFITS.

CHAPTER 5H, ARTICLE 1. WEST VIRGINIA EMERGENCY RESPONDERS SURVIVOR BENEFIT ACT.

§5H-1-1. Title and legislative intent.

§5H-1-2. First responder survivor benefit.

§5H-1-3. Effective date.

CHAPTER 6. GENERAL PROVISIONS RESPECTING OFFICERS.

CHAPTER 6, ARTICLE 1. OATHS OF OFFICE.

§6-1-1. Members of Congress.

§6-1-2. Members of State Legislature.

§6-1-3. Other officers.

§6-1-4. Before whom taken.

§6-1-5. When taken.

§6-1-6. Where certificates of oaths filed and recorded; destruction of originals.

§6-1-7. Acting before taking oath.

§6-1-8. List of county officers to be furnished Secretary of State.

CHAPTER 6, ARTICLE 2. OFFICIAL AND OTHER BONDS.

§6-2-1. When official bonds to be given.

§6-2-2. How bonds made payable and proved; sureties.

§6-2-3. Condition; liability.

§6-2-4. Failure to give bond; penalty for acting without giving bond.

§6-2-5. Bonds of officers appointed to fill vacancies.

§6-2-6. Bonds of certain state officers.

§6-2-7. Approval of form and execution by Attorney General.

§6-2-8. Bond of clerk of Supreme Court of Appeals.

§6-2-9. Where bonds of clerk and state officers filed and recorded.

§6-2-10. Bonds of county officers; required for deputy sheriffs.

§6-2-10a. Additional bonds of county clerks.

§6-2-11. Bonds of municipal officers.

§6-2-12. Where certain bonds filed and recorded.

§6-2-13. Copies to be sent to the State Tax Commissioner; penalty for failure to send.

§6-2-14. Requiring new or additional bonds; effect of failure to give.

§6-2-15. How surety released from liability; requiring substitute bond.

§6-2-16. Effect of new or additional bond.

§6-2-17. Suits on bonds payable to state brought in name of state.

§6-2-18. Proceedings must show for whose benefit prosecuted; costs.

§6-2-19. When bonds may be required of other officers and employees.

§6-2-19a. Oaths and bonds of employees and deputies of Tax Commissioner's office.

§6-2-20. Premiums to be allowed on official bonds.

§6-2-21. Bonds taken for persons in custody.

CHAPTER 6, ARTICLE 3. DEPUTY OFFICERS AND CONSERVATORS OF THE PEACE.

§6-3-1. Appointment of deputies and local conservators of the peace; powers and duties; compensation; vacating appointment of deputy sheriff; removal of conservators.

§6-3-1a. Deputy sheriff's reserve; purpose; appointment and qualifications of members; duties; equipment; attire; training; oath; bond; not employee of sheriff or county commission for certain purposes; limitation on liability.

§6-3-2. Removal of deputies.

§6-3-3. On death of principal, deputy to act; liability of principal's bond; removal and appointment of deputy; new or additional bond.

§6-3-4. Judgment on motion against officer or deputy and sureties.

§6-3-5. Judgment on motion by officer against deputy and sureties.

§6-3-6. Payment by officer or sureties of judgment for default of deputy; remedies.

§6-3-7. Jurisdiction of motion against deputy.

CHAPTER 6, ARTICLE 4. CREDENTIALS OF OFFICERS.

§6-4-1. United States senators, representatives, and presidential electors.

§6-4-2. United States senator appointed to fill vacancy.

§6-4-3. Judges and appointive officers.

§6-4-4. County and district officers and deputies.

CHAPTER 6, ARTICLE 5. TERMS OF OFFICE; MATTERS AFFECTING THE RIGHT TO HOLD OFFICE.

§6-5-1. When terms of office to begin.

§6-5-2. Continuance until successor qualified.

§6-5-2a. Appointments to state boards, agencies, commissions and committees affected by changes in congressional districts.

§6-5-3. Validity of acts of officers de facto.

§6-5-4. Residence of officers.

§6-5-5. Disqualification by conviction of treason, felony, or bribery.

§6-5-6. Disqualification by sale or farming of office or sharing of emoluments.

§6-5-7. Disqualification by duelling.

§6-5-8. Disqualification of justice who accepts office as deputy sheriff.

§6-5-9. Office property to be delivered to successor.

§6-5-10. Procedure on failure to deliver property to successor; penalty.

§6-5-11. Members of Legislature not to be discriminated against in connection with seniority rights; pension coverage or benefits or insurance coverage or benefits provided by employer.

§6-5-12. Leave of absence for public officials for performing public duties.

CHAPTER 6, ARTICLE 6. REMOVAL OF OFFICERS.

§6-6-1. Definitions.

§6-6-2. Retirement of incapacitated justices, judges and magistrates; expulsion of members of Legislature.

§6-6-3. Impeachment.

§6-6-4. Removal by Governor of appointee.

§6-6-5. Removal by Governor of state elective officer -- Grounds.

§6-6-6. Removal by Governor of state elective officer -- Procedure; appeal.

§6-6-7. Procedure for removal of county, school district and municipal officers having fixed terms; appeal; grounds; cost.

§6-6-8. Removal of appointive county, district or municipal officers without fixed terms.

§6-6-9. Forfeiture of office on conviction of offense.

CHAPTER 6, ARTICLE 7. COMPENSATION AND ALLOWANCES.

§6-7-1. State officials, officers and employees to be paid at least twice per month; new employees paid in arrears; effective date.

§6-7-2. Salaries of certain state officers.

§6-7-2a. Terms of certain appointive state officers; appointment; qualifications; powers and salaries of officers.

§6-7-3. Provision for clerical assistance, stationery, offices, traveling expenses and contingent fund.

§6-7-3a. How and by whom compensation of other officers, assistants and employees fixed.

§6-7-4. Repealed. Acts, 1973 Reg. Sess., Ch. 30

§6-7-5. Mileage and expenses of judges.

§6-7-6. Allowance to circuit judges for stationery, postage and stenographic help.

§6-7-7. No extra compensation; salaries not to be increased or diminished during term.

§6-7-8. Public carriage for state officials and employees and the university of West Virginia board of trustees and the board of directors of the state college system.

CHAPTER 6, ARTICLE 8. SETTLEMENTS BY OFFICERS.

§6-8-1. Settlements for public funds.

§6-8-2. Contents of settlement; exceptions; confirmation.

§6-8-3. Fine and forfeiture for failure to make settlement.

§6-8-4. Notice of settlement to chief inspector and supervisor of public offices.

§6-8-5. Sheriff as county treasurer; settlements; turning over money to successor.

§6-8-6. Reports and settlements of sheriff; penalties for false affidavit.

§6-8-7. Settlements by sheriff for school funds.

§6-8-8. Same -- With what sheriff to be charged.

§6-8-9. Same -- With what sheriff to be credited.

§6-8-10. Same -- Method of settlement.

§6-8-11. Settlements by sheriff for school funds -- Failure to account for and pay over money.

§6-8-12. Settlements by sheriff for school funds -- Failure of sheriff to make settlement; payment of balance to successor.

CHAPTER 6, ARTICLE 9. SUPERVISION OF LOCAL GOVERNMENT OFFICES.

§6-9-1. Tax commissioner to be chief inspector and supervisor; assistants, clerks and allowances.

§6-9-1a. Definitions.

§6-9-2. Uniform system of accounting and reporting for local governmental offices and agencies; form and uniform system for receipts; additional power and authority.

§6-9-2a. Local Government Purchasing Card Program.

§6-9-2b. Local Government Purchasing Card Expenditure Fund Created.

§6-9-2c. Fraudulent or unauthorized use of purchasing card prohibited; penalties.

§6-9-3. Separate accounts for different appropriations or funds, departments, undertakings, etc.; transfer of unexpended balances.

§6-9-4. Separate accounts for each public service industry; contents.

§6-9-5. Reports to and by chief inspector.

§6-9-6. Accounts and reports by local public officers remitting funds collected to proper officer.

§6-9-7. Examinations into affairs of local public offices; penalties.

§6-9-8. Payment of cost of services of chief inspector; revolving fund.

§6-9-8a. Audit cost amnesty program.

§6-9-9. Deputies of chief inspector.

§6-9-9a. Public inspection of reports of examinations.

§6-9-9b. Documentation of chief inspector.

§6-9-10. Statutory references to audits or examinations of state offices by Tax Commissioner or inspector or supervisor of public offices.

§6-9-11. Transfer of certain powers and duties of Tax Commissioner to State Auditor; rules; interagency agreement; report to Legislature.

§6-9-12. Business intern program.

CHAPTER 6, ARTICLE 9A. OPEN GOVERNMENTAL PROCEEDINGS.

§6-9A-1. Declaration of legislative policy.

§6-9A-2. Definitions.

§6-9A-3. Proceedings to be open; public notice of meetings.

§6-9A-4. Exceptions.

§6-9A-5. Minutes.

§6-9A-6. Enforcement by injunctions; actions in violation of article voidable; voidability of bond issues.

§6-9A-7. Violation of article; criminal penalties; attorney fees and expenses in civil actions.

§6-9A-8. Acting by reference; written ballots.

§6-9A-9. Broadcasting or recording meetings.

§6-9A-10. Open governmental meetings committee.

§6-9A-11. Request for advisory opinion; maintaining confidentiality.

§6-9A-12. Duty of Attorney General, Secretary of State, clerks of the county commissions and city clerks or recorders.

CHAPTER 6, ARTICLE 9B. OPEN GOVERNMENTAL FINANCES.

§6-9B-1. Legislative findings.

§6-9B-2. Definitions.

§6-9B-3. Searchable financial transparency website created.

§6-9B-4. Contents of the searchable website.

CHAPTER 6, ARTICLE 10. EMPLOYMENT OF WIFE BY STATE OFFICIAL OR EMPLOYEE.

§6-10-1. Employment of wife at public expense prohibited.

CHAPTER 6, ARTICLE 11. LEAVE OF ABSENCE FOR PUBLIC OFFICERS ENTERING MILITARY SERVICE.

§6-11-1. Persons entitled to leave.

§6-11-2. Period of replacement appointment.

§6-11-3. Article not to affect terms or authorize compensation to persons not performing duties.

§6-11-4. Provisions of article retroactive.

CHAPTER 6, ARTICLE 11A. PREFERENCE RATING OF VETERANS ON WRITTEN EXAMINATIONS ON NONPARTISAN MERIT BASIS.

§6-11A-1. Repealed. Acts, 1945 Reg. Sess., Ch. 150

CHAPTER 6, ARTICLE 12. GENERAL LIABILITY, BODILY INJURY AND PROPERTY DAMAGE INSURANCE BY STATE AND LOCAL GOVERNMENTS.

§6-12-1. General liability insurance for proprietary functions; bodily injury and property damage motor vehicle insurance at public expense; contractors to provide like insurance.

§6-12-2. Policy may authorize action against insurance company with or without joining driver as defendant.

§6-12-3. Article not to create new right of action.

CHAPTER 6, ARTICLE 13. PREFERENCE RATING OF VETERANS ON WRITTEN EXAMINATION ON NONPARTISAN MERIT BASIS.

§6-13-1. Preference rating of veterans on written examinations for positions in state departments filled under nonpartisan merit system.

CHAPTER 6, ARTICLE 14. UNIFORM FACSIMILE SIGNATURES OF PUBLIC OFFICIALS ACT.

§6-14-1. Definitions.

§6-14-2. Facsimile signature; use; legal effect.

§6-14-3. Facsimile seal; use; legal effect.

§6-14-4. Use with intent to defraud; penalty.

§6-14-5. Construction.

§6-14-6. Citation.

§6-14-7. Severability provision.

§6-14-8. Inconsistent articles repealed.

CHAPTER 6A. EXECUTIVE AND JUDICIAL SUCCESSION.

CHAPTER 6A, ARTICLE 1. EXECUTIVE AND JUDICIAL SUCCESSION.

§6A-1-1. Short title.

§6A-1-2. Statement of policy.

§6A-1-3. Definitions.

§6A-1-4. Additional successors to office of Governor.

§6A-1-5. Emergency interim successors for state officers.

§6A-1-6. Enabling authority for emergency interim successors for local offices.

§6A-1-7. Emergency interim successors for local officers.

§6A-1-8. Special emergency judges.

§6A-1-9. Formalities of taking office.

§6A-1-10. Period in which authority may be exercised.

§6A-1-11. Removal of designees.

§6A-1-12. Disputes.

§6A-1-13. Separability.

CHAPTER 6B. PUBLIC OFFICERS AND EMPLOYEES; ETHICS; CONFLICTS OF INTEREST; FINANCIAL DISCLOSURE.

CHAPTER 6B, ARTICLE 1. SHORT TITLE; LEGISLATIVE FINDINGS, PURPOSES AND INTENT; CONSTRUCTION AND APPLICATION OF CHAPTER; SEVERABILITY.

§6B-1-1. Short title.

§6B-1-2. Legislative findings, purpose, declaration and intent.

§6B-1-3. Definitions.

§6B-1-4. Remedies and penalties in addition to other applicable remedies and penalties.

§6B-1-5. Severability.

§6B-1-6. Deposit of funds.

CHAPTER 6B, ARTICLE 2. WEST VIRGINIA ETHICS COMMISSION; POWERS AND DUTIES; DISCLOSURE OF FINANCIAL INTEREST BY PUBLIC OFFICIALS AND EMPLOYEES; APPEARANCES BEFORE PUBLIC AGENCIES; CODE OF CONDUCT FOR ADMINISTRATIVE LAW JUDGES.

§6B-2-1. West Virginia Ethics Commission created; members; appointment, term of office and oath; compensation and reimbursement for expenses; meetings and quorum.

§6B-2-2. Same - General powers and duties.

§6B-2-2a. Probable Cause Review Board.

§6B-2-3. Advisory opinions; enforcement; applicability; legislative review; rule making.

§6B-2-3a. Complaints.

§6B-2-4. Processing complaints; dismissals; hearings; disposition; judicial review.

§6B-2-5. Ethical standards for elected and appointed officials and public employees.

§6B-2-5a. Code of conduct for state administrative law judges.

§6B-2-5b. Ethics training requirements.

§6B-2-5c Repealed. Acts, 2016 Reg. Sess., Ch. 113

§6B-2-6. Financial disclosure statement; filing requirements.

§6B-2-7. Financial disclosure statement; contents.

§6B-2-8. Exceptions to financial disclosure requirements and conflicts of interest provisions.

§6B-2-9. Special prosecutor authorized.

§6B-2-10. Violations and penalties.

§6B-2-11. Repealed. Acts, 2010 Reg. Sess., Ch. 32.

CHAPTER 6B, ARTICLE 2A. RULES.

§6B-2A-1. Legislative rules; revocation of existing commission emergency rules; manner of reporting.

CHAPTER 6B, ARTICLE 2B. LIMITATIONS ON A PUBLIC OFFICIAL FROM USING HIS OR HER NAME OR LIKENESS.

§6B-2B-1. Definitions.

§6B-2B-2. Limitations on a public official from using his or her name or likeness.

§6B-2B-3. Use of public official's name or likeness on agency website or social media.

§6B-2B-4. Exceptions to use of name or likeness.

§6B-2B-5. Existing items as of the effective date.

§6B-2B-6. Allowance for exemption.

CHAPTER 6B, ARTICLE 3. LOBBYISTS.

§6B-3-1. Definitions.

§6B-3-2. Registration of lobbyists.

§6B-3-3. Photograph and information-booklet-publication.

§6B-3-3a. Registration fees.

§6B-3-3b. Conflict of interest.

§6B-3-3c. Lobbyist training course.

§6B-3-4. Reporting by lobbyists.

§6B-3-5. Grass roots lobbying campaigns.

§6B-3-6. Employment of unregistered persons.

§6B-3-7. Duties of lobbyists.

§6B-3-8. Limitation on persons lobbying in legislative chambers.

§6B-3-9. Penalties.

§6B-3-10. Provisions may be adopted by local governments; disclosures by state agencies, municipalities, counties, and school districts relating to lobbying activities.

§6B-3-11. Compliance audits.

CHAPTER 6C. PUBLIC EMPLOYEES.

CHAPTER 6C, ARTICLE 1. WHISTLE-BLOWER LAW.

§6C-1-1. Short title.

§6C-1-2. Definitions.

§6C-1-3. Discriminatory and retaliatory actions against whistle-blowers prohibited; promotion, increased compensation protected.

§6C-1-4. Civil action by whistle-blower for violation; limitation on actions; burden of proof; defense; use of evidence in civil service proceeding; grievance action available; other rights and actions not limited.

§6C-1-5. Redress for whistle-blower.

§6C-1-6. Civil penalty; termination from public service.

§6C-1-7. Limitations on scope of construction; protections related to political activity and membership in organization of employee.

§6C-1-8. Notice to employees of protection of whistle-blowers.

CHAPTER 6C, ARTICLE 2. WEST VIRGINIA PUBLIC EMPLOYEES GRIEVANCE PROCEDURE.

§6C-2-1. Purpose.

§6C-2-2. Definitions.

§6C-2-3. Grievance procedure generally.

§6C-2-4. Grievance procedural levels.

§6C-2-5. Enforcement and appeal.

§6C-2-6. Allocation of expenses and attorney's fees.

§6C-2-7. Mandamus proceeding.

§6C-2-8. Employee organizations may not be compelled to disclose certain communications; exceptions.

CHAPTER 6C, ARTICLE 3. WEST VIRGINIA PUBLIC EMPLOYEES GRIEVANCE BOARD.

§6C-3-1. West Virginia Public Employees Grievance Board.

§6C-3-2. Powers and duties of the board.

§6C-3-3. Data collection and reporting requirements.

§6C-3-4. Rule-making authority.

§6C-3-5. Repealed. Acts, 2010 Reg. Sess., Ch. 32.

§6C-3-6. Review of the grievance procedure.

CHAPTER 6C, ARTICLE 4. COMPENSATION TO STATE EMPLOYEES FOR TRAINING, EDUCATION AND PROFESSIONAL DEVELOPMENT.

§6C-4-1. Definitions.

§6C-4-2. Agreements to reimburse state agencies for training compensation paid to employees; rule-authority.

§6C-4-3. Exemptions.

CHAPTER 6D. PUBLIC CONTRACTS.

CHAPTER 6D, ARTICLE 1. DISCLOSURE OF INTERESTED PARTIES.

§6D-1-1. Definitions.

§6D-1-2. Disclosure of interested parties to a public contract; supplemental disclosure.

§6D-1-3. Filing with Ethics Commission.

§6D-1-4. Higher Education Compliance.

CHAPTER 7. COUNTY COMMISSIONS AND OFFICERS.

CHAPTER 7, ARTICLE 1. COUNTY COMMISSIONS GENERALLY.

§7-1-1. County commissions corporations; how constituted; election of president.

§7-1-1a. Requirements for reforming, altering, or modifying a county commission; alternative forms of county government.

§7-1-1b. Legislative findings; qualifications for county commissioners.

§7-1-2. Sessions.

§7-1-3. Jurisdiction, powers and duties.

§7-1-3a. Construction of waterworks; sewers and sewage disposal plants; improvements of streets, alleys and sidewalks; assessment of cost of sanitary sewers, improved streets and maintenance of roads not in the state road system.

§7-1-3aa. Authority of county commissions to create and fund a hazardous material accident response program.

§7-1-3b. Purchase, installation and maintenance of radio mobile communication equipment and appliances for use by county sheriffs and their deputies.

§7-1-3bb. Levy for, establishment and operation of sheltered workshops; financial aid.

§7-1-3c. Purchase, installation and maintenance of photo copying equipment, microphotographic or other miniature photographic processes, appliances and supplies.

§7-1-3cc. Authority of county commissions to establish enhanced emergency telephone systems, technical and operational standards for emergency communications centers and standards for education and training of emergency communications systems personnel; standards for alarm systems; fee upon consumers of telephone service for the systems and for roadway conversion systems; authority to contract with the telephone companies for billing of fee.

§7-1-3d. Levy for, establishment, and operation of fire prevention units; financial aid.

§7-1-3dd. Authority to establish county wage and benefits review board; duties and powers; membership.

§7-1-3e. Acquisition of land for, and operation of, public refuse dumps and sanitary landfills.

§7-1-3ee. Providing for payment of service fees at banking institutions.

§7-1-3f. Establishment and operation of garbage and refuse collection and disposal services.

§7-1-3ff. Authority of county commission to regulate unsafe or unsanitary structures and refuse on private land; authority to establish an enforcement agency; county litter control officers; procedure for complaints; lien and sale of land to recover costs; entry on land to perform repairs and alterations or to satisfy lien; receipt of grants and subsidies.

§7-1-3g. Acquisition, operation, and maintenance of sewerage systems and sewage plants.

§7-1-3gg. Lease agreements for equipment or materials with option to cancel or renew.

§7-1-3h. Authority and procedure for closing unused roads, streets and travel ways; notice and hearing; circuit court review.

§7-1-3hh. Authority to lease, sell or dispose of county property to the state, federal government or an instrumentality thereof.

§7-1-3i. County commission may cooperate with other governmental units.

§7-1-3ii. Authority to require posting of commercial and residential addresses within municipal boundaries.

§7-1-3j. Authority to establish county coordinating council; powers and duties of council; duties of county clerk.

§7-1-3jj. Authority of counties to enact ordinances restricting the location of businesses offering exotic entertainment.

§7-1-3k. Authority to lease, rent or permit the use of county property.

§7-1-3kk. Authority to provide for the elimination of hazards to public health and safety; penalty.

§7-1-3l. Authority to establish county appraisal-assessment board; functions and duties of board; duties of assessor.

§7-1-3ll. Clerk of the county commission duties relating to record keeping of military discharge forms.

§7-1-3m. Authority to employ, fix compensation for and discharge personnel.

§7-1-3mm. Transfer of development rights in growth counties.

§7-1-3n. Authority of certain counties as to building and housing codes; state building code.

§7-1-3nn. Election on ordinance for program for transfer of development rights; form of ballots or ballot labels; procedure.

§7-1-3o. Authority to construct and maintain county transportation, parking, and other public facilities; delegation of such authority to board or commission; financing.

§7-1-3oo. Authority to enter into energy-savings contracts.

§7-1-3p. Authority to require permits for mobile homes or house trailers; penalty.

§7-1-3pp. Additional powers and duties of commission; areas of special or unique interest.

§7-1-3q. County commissions on intergovernmental relations created and established; composition of commission; powers and duties of commission; executive secretary; duties of executive secretary.

§7-1-3qq. Authorizing county commissions to hold motor vehicle racing events on public roads, municipal streets or airports.

§7-1-3r. Purposes of section; county commissions on crime, delinquency and correction created and established; composition of commission; powers and duties of commission; executive secretary; duties of executive secretary.

§7-1-3rr. Accessible county records; required information.

§7-1-3s. Authority to govern traffic and parking; rules and regulations; penalties.

§7-1-3ss. County option election on forbidding nonintoxicating beer, wine, or alcoholic liquors to be sold, given, or dispensed after 6:00 a.m. on Sundays.

§7-1-3t. Authority to make grants from General Revenue Funds and other funds for water and sewer systems.

§7-1-3tt. Restriction on the regulation of trades, occupations, and professions.

§7-1-3u. Authority of counties and municipalities to treat streams to prevent floods.

§7-1-3v. Floodplain and mudslide area management; legislative findings; power and authority; enforcement; provisions cumulative.

§7-1-3w. Authority to establish county beautification councils; organization; county commissions not obligated for debts of councils; powers and duties; expenditures of funds by councils; authority of county commissions to appropriate moneys.

§7-1-3x. County information referral service.

§7-1-3y. Authority to grant funds to nutrition programs.

§7-1-3z. Authority of counties to govern business of massage.

§7-1-4. County commission authority to enact ordinance; ordinance provisions defining terms; restricting certain activities in relation to obscene matter; and establishing penalties for violations.

§7-1-5. Duties of county commissioners; payment for services other than services in court.

§7-1-5a. Excusal of commissioner from voting where conflict of interest involved.

§7-1-6. Power to punish for contempts.

§7-1-7. Record books.

§7-1-8. Continuance of matters at end of session.

§7-1-9. Creation of special funds.

§7-1-10. Special account for federal and state grants-in-aid authorized.

§7-1-11. Purchasing in open market or competitive bids; debarment.

§7-1-12. Authority for establishing county curfews; jurisdiction for violations.

§7-1-13. Regulation of amateur radio antennas.

§7-1-14. Custody and care of animals abandoned, neglected or cruelly treated; animals causing public nuisance, health risk or safety hazard; authority of county commission.

§7-1-15. Challenge of candidate for county commission; residency.

§7-1-16. Reporting of fraud and misappropriation of funds.

CHAPTER 7, ARTICLE 2. COUNTY AND DISTRICT BOUNDARIES; CHANGE OF COUNTY SEAT AND NAMES OF UNINCORPORATED TOWNS AND OF DISTRICTS.

§7-2-1. Disputed county boundary lines; jurisdiction of circuit court; review.

§7-2-2. Magisterial districts; boundary lines.

§7-2-3. Relocation of county seat.

§7-2-4. Change of name of unincorporated town or of district; petition; notice.

§7-2-5. Order changing name; recordation; costs.

§7-2-6. Establishment of county boundary lines; filing of maps; changes.

§7-2-7. Establishment of tax district boundary lines.

§7-2-8. License required for county surveyor.

CHAPTER 7, ARTICLE 3. COUNTY PROPERTY.

§7-3-1. Conveyances or devises to county.

§7-3-2. Courthouse, jail and offices.

§7-3-2a. County commissions to purchase and display flags.

§7-3-3. Sale of county or district property.

§7-3-3a. Sale of county or district property; local option election; petition, election procedure; form of ballot; effect of such election.

§7-3-4. Leasing of county lands for oil, gas or minerals.

§7-3-5. County commissions authorized to acquire and convey real estate and contract for construction, etc., and rental of courthouse, jail or other public building.

§7-3-6. Annual levy for rentals.

§7-3-7. Bonds for cost of real estate and public buildings.

§7-3-7a. Bonds for construction or renovation of county jail or regional correctional center.

§7-3-8. Creation and enforcement of lien of bondholders.

§7-3-9. Form and payment of bonds; use of proceeds of bonds.

§7-3-10. Limitation on character of debt incurred.

§7-3-11. Powers conferred are additional.

§7-3-12. Liberally construed.

§7-3-13. Limitation on amount of debt; increase of levies.

§7-3-14. Authority to acquire and operate hospitals, clinics, long-term care facilities and other related facilities; financing.

§7-3-14a. "Hospital," "clinic" and "long-term care facility" defined.

§7-3-15. Board of trustees for hospital, clinic or long-term care facility.

§7-3-15a. Transfer of moneys; treasurer for county hospitals; bonding of treasurer; approval of bank accounts; authority to invest.

§7-3-16. Operation with bonds outstanding.

§7-3-17. Construction.

§7-3-18. Insuring of moneys collected by county officers.

§7-3-19. Dedication to or naming county property for office holder prohibited.

CHAPTER 7, ARTICLE 4. PROSECUTING ATTORNEY, REWARDS AND LEGAL ADVICE.

§7-4-1. Duties of prosecuting attorney; further duties upon request of Attorney General.

§7-4-1a. Eligibility of prosecuting attorneys.

§7-4-2. Rewards for apprehension of persons charged with crime and expenditure of money for detection of crime; appointment of investigators of crime.

§7-4-3. Employment of counsel for civil matters; compensation of counsel.

§7-4-4. Prosecutor's advisory council; victim advocates; participation in multidisciplinary planning process.

§7-4-5. Multidisciplinary investigative teams.

§7-4-6. West Virginia prosecuting attorneys Institute.

§7-4-6a. Repealed. Acts, 2009 Reg. Sess., Ch. 178.

CHAPTER 7, ARTICLE 5. FISCAL AFFAIRS.

§7-5-1. Sheriff ex officio county treasurer.

§7-5-2. Accounts by clerk of county court.

§7-5-2a. Credit cards as form of payment.

§7-5-3. Claims against county.

§7-5-4. Payment of money out of county treasury; signing of orders by mechanical or electrical devices; forgery; penalty.

§7-5-5. Issuance of county orders.

§7-5-6. Form of orders.

§7-5-7. Payment of legitimate uncontested invoices; interest on late payments; "Prompt Pay Act of 1995."

§7-5-7a. Authorization for Purchase Card utilization.

§7-5-8. Demand before suit.

§7-5-9. Exemption of county property from execution; enforcing payment of order or judgment.

§7-5-10. County orders receivable for taxes and fees.

§7-5-11. Discounting or purchasing orders.

§7-5-12. Refusal to pay orders.

§7-5-13. Failure to account for taxes or moneys.

§7-5-14. Vacancy in office of sheriff; collection of taxes and fee bills by successor.

§7-5-15. Annual statement of sheriff of fines and costs received from magistrates; payment into State Treasury.

§7-5-16. Preparation, publication and disposition of financial statements.

§7-5-17. Authority of county officials or employees to become members of voluntary associations.

§7-5-17a. Triennial audits by certain associations and organizations receiving county funds.

§7-5-18. Membership and participation in area development corporations.

§7-5-19. Liability insurance for county officers and employees.

§7-5-20. Group insurance programs authorized.

§7-5-21. Annual and sick leave for county employees.

§7-5-22. County solid waste assessment fees authorized.

§7-5-23. Voluntary direct deposits by county treasurer of salaries of employees to banks or other financial institutions.

§7-5-24. Sheriff may commence civil action without paying fees and costs; fees and costs recoverable from defendants after completion of litigation.

§7-5-25. Prohibition against certain deductions and assignments of earnings from compensation of county officers or employees.

CHAPTER 7, ARTICLE 5A. LOANS FROM GOVERNMENTAL AGENCIES TO LIQUIDATE CERTAIN INDEBTEDNESS.

§7-5A-1. Loans authorized.

§7-5A-2. Liquidating fund of county indebtedness.

§7-5A-3. Notice requiring presentation of outstanding claims.

§7-5A-4. Time for presentation of unpaid claims; payment by drafts; balance deposited in sinking fund.

§7-5A-5. Creation of sinking fund; loan may be repaid after five years.

CHAPTER 7, ARTICLE 6. COUNTY DEPOSITORIES.

§7-6-1. Designation of depositories.

§7-6-2. Bond of depositories.

§7-6-2a. Dealer recovery fund created.

§7-6-3. Additional security; failure of depository to comply with article; removal of moneys; cessation of business.

§7-6-4. Deposit and disbursement of moneys by sheriff.

§7-6-5. Interest on deposits.

§7-6-5a. County treasurer authorized to make funds available to state Board of Investments; allocation of income.

§7-6-6. Monthly statement of amount of deposits.

§7-6-7. Account of deposits and disbursements.

§7-6-8. Meaning of "public moneys."

§7-6-9. Liability of sheriff for violation of depository law.

CHAPTER 7, ARTICLE 7. COMPENSATION OF ELECTED COUNTY OFFICIALS.

§7-7-1. Legislative findings and purpose.

§7-7-2. Establishment of county in-service training programs; further additional duties for prosecuting attorney in any county in excess of 200,000.

§7-7-3. Classification of counties for purpose of determining compensation of elected county officials.

§7-7-4. Compensation of elected county officials and county commissioners for each class of county; effective date.

§7-7-4a. Authorizing the option of full-time status for part-time prosecuting attorneys.

§7-7-5. Repealed. Acts, 1996 Reg. Sess., Ch. 96.

§7-7-6. Repealed. Acts, 1996 Reg. Sess., Ch. 96.

§7-7-6a. assessors; additional compensation; additional duties.

§7-7-6b. Additional compensation of assessors according to county classification.

§7-7-6c. Additional compensation of assessor.

§7-7-6d. Collection of head tax on dogs; duties of assessor and sheriff; registration of dogs; disposition of head tax; taxes on dogs not collected by assessor.

§7-7-6e. Collection of head tax on sheep and goats; duties of county assessors and Commissioner of Agriculture; deposit of tax collections; creation of special revenue fund; purposes.

§7-7-7. County assistants, deputies and employees; their number and compensation; county budget.

§7-7-7a. Limit of budget expenditures.

§7-7-8. Assistant prosecuting attorneys; appointment and compensation; when court may appoint attorney to prosecute.

§7-7-9. Procedure for payment of compensation.

§7-7-10. Repealed. Acts, 2004 Reg. Sess., Ch. 57.

§7-7-11. Illegal orders for compensation.

§7-7-12. Sharing compensation prohibited.

§7-7-12a. Repealed. Acts, 1971 Reg. Sess., Ch. 23.

§7-7-13. Allowance for expenses of sheriff.

§7-7-14. Training of sheriffs and deputies; payment of expenses thereof by county commission.

§7-7-14a. Personal body armor to be provided to deputy sheriffs; standards; payment of expenses thereof by county commission.

§7-7-15. Allowance for expenses of prosecuting attorney.

§7-7-16. Mileage allowance for county officials and employees.

§7-7-16a. Motor vehicles owned by the county.

§7-7-17. Repealed. Acts, 2008 Reg. Sess., Ch 32.

§7-7-18. Repealed. Acts, 1975 Reg. Sess., Ch. 126.

§7-7-19. Compliance with Economic Stabilization Act of 1970.

§7-7-20. Penalties.

§7-7-21. Severability.

§7-7-22. Direct deposit of county officials' and employees' compensation into designated accounts in financial institutions.

§7-7-23. Awarding service pistol upon retirement.

CHAPTER 7, ARTICLE 8. JAIL AND JAILER.

§7-8-1. Jail to be provided; temporary jail; compensation by county for use of city jail.

§7-8-2. Sheriff to be keeper of jail; appointment of jailer; care of jail; authorizing county commissions and municipalities to seek reimbursement of medical care and certain clothing provided by county jails.

§7-8-2a. Feeding and care of prisoners; purchase of food and supplies; contract for feeding of prisoners; records; inspection by health officer; payment of costs.

§7-8-3. Repealed. Acts, 2005 Reg. Sess., Ch. 146.

§7-8-4. Jailer to attend court; prisoners to be received in jail.

§7-8-5. Keeper of temporary jail.

§7-8-6. Guard for prisoners.

§7-8-7. Jail physician; clothing for indigent prisoners.

§7-8-8. Federal prisoners.

§7-8-9. Prisoners under civil process.

§7-8-10. Persons privileged from arrest under civil process.

§7-8-11. Deduction from sentence for good conduct.

§7-8-12. Establishment, operation and maintenance of county work farms.

§7-8-13. Repealed. Acts, 2007 Reg. Sess., Ch. 54.

§7-8-14. Reimbursement for costs of incarceration.

CHAPTER 7, ARTICLE 9. COUNTY AND CITY WORKHOUSES.

§7-9-1. Establishment.

§7-9-2. Board of directors.

§7-9-3. Appointment of directors.

§7-9-4. Officers.

§7-9-5. Contracts.

§7-9-6. Employees.

§7-9-7. Regulations.

§7-9-8. Records.

§7-9-9. Quarterly financial statements.

§7-9-10. Accounts and reports.

§7-9-11. Superintendent.

§7-9-12. Inspection and supervision.

§7-9-13. Deputy superintendent.

§7-9-14. Removal of officers.

§7-9-15. Costs of maintenance.

§7-9-16. Commitments.

§7-9-17. Inmates from other counties and cities.

§7-9-18. Inmates from cities.

§7-9-19. Sentence to workhouse.

§7-9-20. Procedure after sentence.

§7-9-21. Payment of fine.

§7-9-22. Enlargement of buildings.

§7-9-23. Fees of officers.

§7-9-24. Parole.

CHAPTER 7, ARTICLE 10. HUMANE OFFICERS.

§7-10-1. Deputy sheriffs as humane officers.

§7-10-2. Duty of humane officers; reporting requirement when abuse or neglect of individuals suspected; prohibition against interference with humane officers; penalties.

§7-10-3. Cruel treatment of animal drawing or in vehicle; custody and care thereof by humane officers.

§7-10-4. Custody and care of animals abandoned, neglected or cruelly treated; hearing; bonds; liability for costs; liens; exclusions.

§7-10-4a. Reporting of animals abandoned, neglected or cruelly treated; enforcement.

§7-10-5. Destruction of animals.

CHAPTER 7, ARTICLE 11. COUNTY PARKS AND RECREATION COMMISSIONS.

§7-11-1. County courts authorized to create a county parks and recreation commission.

§7-11-2. Commission a body corporate; perpetual existence; name; power and authority; authority of county commission; indebtedness of commission; agreements; tax exemption.

§7-11-2a. Authority to lease property for educational instruction in fire prevention and protection.

§7-11-3. Number of members; quorum; qualifications; appointment; term; disqualifications.

§7-11-4. Oath of members; officers; location of office; personnel.

§7-11-5. General powers of commission; rules; misdemeanor offenses; park police authorized.

§7-11-6. Severability.

CHAPTER 7, ARTICLE 11A. MUSEUM COMMISSIONS.

§7-11A-1. County commission or municipality may establish museum commission; cooperation; appointments.

§7-11A-2. Provisions of order or ordinance creating commission.

§7-11A-3. Commission empowered to employ personnel and charge admission fees.

§7-11A-4. County commission or municipality may contribute money to commission; commission may receive gifts, etc.

§7-11A-5. County, city and state agencies shall assist commission.

§7-11A-6. Commission must cooperate and coordinate activities with state agencies.

CHAPTER 7, ARTICLE 11B. WEST VIRGINIA TAX INCREMENT FINANCING ACT.

§7-11B-1. Short title.

§7-11B-2. Findings and legislative purpose.

§7-11B-3. Definitions.

§7-11B-4. Powers generally.

§7-11B-5. Powers supplemental.

§7-11B-6. Application for development or redevelopment plan.

§7-11B-7. Creation of a development or redevelopment area or district.

§7-11B-8. Project plan — approval.

§7-11B-9. Project plan – amendment.

§7-11B-10. Termination of development or redevelopment district.

§7-11B-11. Costs of formation of development or redevelopment district.

§7-11B-12. Overlapping districts prohibited,

§7-11B-13. Conflicts of interest; required disclosures and abstention.

§7-11B-14. Projects financed by tax increment financing considered to be public improvements subject to prevailing wage, local labor preference and competitive bid requirements.

§7-11B-15. Reports by county commissions and municipalities, contents, and publication; procedure to determine progress of project; reports by Development Office, content of reports; rule-making authority; Development Office to provide manual and assistance.

§7-11B-16. Valuation of real property.

§7-11B-17. Division of ad valorem real property tax revenue.

§7-11B-18. Payments in lieu of taxes and other revenues.

§7-11B-19. Tax increment obligations generally.

§7-11B-20. Tax increment financing obligations -- authority to issue.

§7-11B-21. Tax increment financing obligations -- authorizing order or ordinance.

§7-11B-22. Tax increment financing obligations — terms, conditions.

§7-11B-23. Tax increment financing obligations -- security -- marketability.

§7-11B-24. Tax increment financing obligations -- special fund for repayment.

§7-11B-25. Tax increment financing obligations - Tax exemption.

§7-11B-26. Excess funds.

§7-11B-27. Computation of local share for support of public schools when tax increment financing is used.

§7-11B-28. Effective date.

§7-11B-29. Joint development or redevelopment districts.

§7-11B-30. Application by Division of Highways.

CHAPTER 7, ARTICLE 12. COUNTY AND MUNICIPAL DEVELOPMENT AUTHORITIES.

§7-12-1. Establishment authorized; name; exceptions.

§7-12-2. Purposes.

§7-12-3. Management and control of county authority vested in board; appointment and terms of members; vacancies; removal of members.

§7-12-3a. Management and control of municipal authority vested in board; appointment and terms of members; vacancies; removal of members.

§7-12-4. Qualifications of members.

§7-12-5. Compensation of members; expenses; recusal of member from voting where conflict of interest involved.

§7-12-6. Authority to be a public corporation.

§7-12-7. Powers generally.

§7-12-7a. Findings respecting necessity for exercise of right of eminent domain; authorization to exercise right of eminent domain.

§7-12-8. Incurring indebtedness; rights of creditors.

§7-12-9. Agreements in connection with obtaining funds.

§7-12-9a. Joint undertakings by county development authorities.

§7-12-9b. Joint development entities.

§7-12-10. Property, bonds and obligations of authority exempt from taxation.

§7-12-11. Participation and appropriations authorized; transfers and conveyances of property.

§7-12-12. Contributions by county commissions, municipalities and others; funds and accounts; reports; audit and examination of books, records and accounts.

§7-12-13. Sale or lease of property; reversion of assets upon dissolution.

§7-12-14. Employees to be covered by workers' compensation.

§7-12-15. Liberal construction of article.

§7-12-16. Provisions severable.

CHAPTER 7, ARTICLE 12A. MAINTENANCE ASSOCIATIONS.

§7-12A-1. Definitions.

§7-12A-2. Purpose of the maintenance association.

§7-12A-3. Petition to establish maintenance association.

§7-12A-4. Contents of maintenance association document; approval of recording of maintenance association documents.

§7-12A-5. Powers of maintenance associations.

§7-12A-6. Assessment and collection of fees; notice.

CHAPTER 7, ARTICLE 13. ECONOMIC OPPORTUNITY PROGRAMS.

§7-13-1. Community action program organizations.

§7-13-2. Recognition.

§7-13-3. Repealed. Acts, 1986 Reg. Sess., Ch. 153.

§7-13-4. Eligibility.

§7-13-5. Area encompassed in program.

§7-13-6. Membership and participation in community action program organizations.

§7-13-6a. Community action agencies.

§7-13-7. Status of community action program organizations.

§7-13-8. Contributions by county courts, county boards of education and municipal governments.

§7-13-9. Accountability of funds.

§7-13-10. Employees covered by workers' compensation.

§7-13-11. Volunteers in Service to America.

§7-13-12. Severability.

§7-13-13. Liberal construction of article.

§7-13-14. Amendment of federal act.

CHAPTER 7, ARTICLE 14. CIVIL SERVICE FOR DEPUTY SHERIFFS.

§7-14-1. Appointments and promotions of deputy sheriffs.

§7-14-2. Definitions; population.

§7-14-3. Civil service commission.

§7-14-4. Clerk of the commission.

§7-14-5. Office and supplies for commission; appropriations required.

§7-14-6. Powers and duties of commission.

§7-14-7. Rules and regulations of commission; notice and distribution thereof; probationary period for appointees.

§7-14-8. Form of application; age requirements; exceptions.

§7-14-9. Character and notice of competitive examinations; qualifications of applicants; competitive examinations to be prescribed by state civil service commission; press representatives; posting eligible list; medical examinations; exceptions as to and training of deputies serving on effective date of article.

§7-14-10. Refusal to examine or certify; review thereof.

§7-14-11. Appointments from eligible list.

§7-14-12. Noncompetitive examination for filling vacancy; provisional appointment.

§7-14-13. Vacancies filled by promotions; eligibility for promotion; rights of chief deputy.

§7-14-14. No inquiry shall be made concerning political or religious opinions or affiliations of applicants, etc.

§7-14-15. Political activities of members prohibited; exceptions.

§7-14-15a. Additional part-time police work permitted.

§7-14-16. Training and retraining programs for all deputies required.

§7-14-17. Removal, discharge, suspension or reduction in rank or pay; hearing; attorney fees; appeal; reduction in force; mandatory retirement age.

§7-14-17a. Vacations for deputy sheriffs.

§7-14-17b. Sick leave for deputy sheriffs.

§7-14-17c. Salary increment.

§7-14-17d. Right to receive complete standard uniform; and right to acquire badge.

§7-14-17e. Deputy sheriffs who are required to work during holidays; how compensated.

§7-14-18. Offenses and penalties.

§7-14-19. Repealed. Acts, 1991 Reg. Sess., Ch. 44.

§7-14-19a. Additional police work for deputy sheriffs in noncivil service counties.

§7-14-20. Inconsistent acts repealed; once established civil service remains mandatory.

§7-14-21. Severability.

CHAPTER 7, ARTICLE 14A. DEPUTY SHERIFFS' TORT LIABILITY.

§7-14A-1. Short title.

§7-14A-2. Definitions.

§7-14A-3. County commission to purchase professional liability insurance; limits; additional insurance authorized; contribution from deputies.

§7-14A-4. Liability of sheriff, county and county commission limited.

CHAPTER 7, ARTICLE 14B. CIVIL SERVICE FOR CORRECTIONAL OFFICERS.

§7-14B-1. Appointments and promotions of correctional officers.

§7-14B-2. Definitions; population.

§7-14B-3. Civil service commission.

§7-14B-4. Clerk of commission.

§7-14B-5. Office and supplies for commission; appropriations required.

§7-14B-6. Powers and duties of commission.

§7-14B-7. Rules and regulations of commission; notice and distribution thereof; probationary period for appointees.

§7-14B-8. Form of application; age requirements; exceptions.

§7-14B-9. Character and notice of competitive examinations; qualifications of applicants; competitive examinations to be prescribed by state civil service commission; press representatives; posting eligible list; medical examinations; exceptions as to and training of correctional officers serving on effective date of article.

§7-14B-10. Refusal to examine or certify; review thereof.

§7-14B-11. Appointments from eligible list.

§7-14B-12. Noncompetitive examination for filling vacancy; provisional appointment.

§7-14B-13. Vacancies filled by promotions; eligibility for promotion.

§7-14B-14. No inquiry shall be made concerning political or religious opinions or affiliations of applicants, etc.

§7-14B-15. Political activity of correctional officers prohibited; petition for vacating appointment; action on petition; appeal.

§7-14B-16. Training and retraining programs for all correctional officers required.

§7-14B-17. Removal, discharge, suspension or reduction in rank or pay; appeal; reduction in force; mandatory retirement age.

§7-14B-18. Vacations for correctional officers.

§7-14B-18a. Correctional officers who are required to work during holidays; how compensated.

§7-14B-19. Sick leave.

§7-14B-20. Offenses and penalties.

§7-14B-21. County commission of counties with a population of less than 25,000 may place correctional officers under civil service; protest and election with respect thereto.

§7-14B-22. Inconsistent acts repealed; once established civil service remains mandatory.

§7-14B-23. Severability.

CHAPTER 7, ARTICLE 14C. DEPUTY SHERIFFS; PROCEDURE FOR INVESTIGATION.

§7-14C-1. Definitions.

§7-14C-2. Investigation and interrogation of a deputy sheriff.

§7-14C-3. Hearing.

§7-14C-4. Right to refuse to disclose personal finances; exceptions.

§7-14C-5. Appeal.

CHAPTER 7, ARTICLE 14D. DEPUTY SHERIFF RETIREMENT SYSTEM ACT.

§7-14D-1. Short title.

§7-14D-2. Definitions.

§7-14D-2a. Meaning of terms.

§7-14D-3. Creation and administration of West Virginia Deputy Sheriffs Retirement System; specification of actuarial assumptions.

§7-14D-4. Article to be liberally construed; supplements federal social security; federal qualification requirements.

§7-14D-5. Members.

§7-14D-6. Creation of fund; investments.

§7-14D-7. Members’ contributions; employer contributions.

§7-14D-7a. Correction of errors; underpayments; overpayments.

§7-14D-8. Transfer from Public Employees Retirement System.

§7-14D-8a. Notice requirements; test case.

§7-14D-9. Retirement; commencement of benefits.

§7-14D-9a. Federal law maximum benefit limitations.

§7-14D-9b. Federal law minimum required distributions.

§7-14D-9c. Direct rollovers.

§7-14D-9d. Rollovers and transfers to purchase service credit or repay withdrawn contributions.

§7-14D-10. Retirement credited service through member's use, as option, of accrued annual or sick leave days.

§7-14D-11. Retirement benefits.

§7-14D-12. Annuity options.

§7-14D-13. Refunds to certain members upon discharge or resignation; deferred retirement; preretirement death; forfeitures.

§7-14D-14. Awards and benefits for disability – duty related.

§7-14D-15. Same -- Due to other causes.

§7-14D-16. Awards and benefits for disability -- Physical examinations; termination of disability.

§7-14D-17. Prior disability.

§7-14D-18. Awards and benefits to surviving spouse -- When member dies in performance of duty, etc.

§7-14D-19. Awards and benefits to surviving spouse − when member dies from nonservice-connected causes.

§7-14D-20. Additional death benefits and scholarships - dependent children.

§7-14D-21. Burial benefit.

§7-14D-22. Double death benefits prohibited.

§7-14D-23. Loans to members.

§7-14D-24. Service as sheriff.

§7-14D-24a. Return to covered employment by retired member.

§7-14D-25. Exemption from taxation, garnishment and other process; exception for certain qualified domestic relations orders.

§7-14D-26. Fraud; penalties; and repayment.

§7-14D-27. Credit toward retirement for member's prior military service; credit toward retirement when member has joined Armed Forces in time of armed conflict; qualified military service.

§7-14D-28. Pro rata reduction of annuities.

§7-14D-29. Effective date; report to joint committee on government and finance; special starting date for benefits.

§7-14D-30. Limitation of county liability.

§7-14D-31. Benefits not forfeited if system terminates.

§7-14D-32. Severability.

CHAPTER 7, ARTICLE 14E. ESTABLISHMENT OF CERTAIN FEES; DEDICATION OF FEE TO DEPUTY SHERIFF'S RETIREMENT SYSTEM.

§7-14E-1. Legislative findings and purpose.

§7-14E-2. Statewide uniform fees for reports generated by sheriff's offices; dedication of fees.

CHAPTER 7, ARTICLE 15. EMERGENCY AMBULANCE SERVICE ACT OF 1975.

§7-15-1. Short title.

§7-15-2. Legislative findings and declaration of policy.

§7-15-3. Definitions.

§7-15-4. Duty of county commissions to provide emergency ambulance service; emergency ambulance service authorities authorized; authorities to be public corporations.

§7-15-5. Management of authority vested in board; eligibility, appointment, number and term of members; vote of members; vacancies.

§7-15-6. Compensation of members; expenses.

§7-15-7. Meetings of authority; officers; employees; official bonds; records of authority public records.

§7-15-8. Quorum; majority vote required.

§7-15-9. Budget.

§7-15-10. Powers and duties of authorities generally.

§7-15-11. Contributions to authorities; funds and accounts of authorities; reports; audit by State Tax Department.

§7-15-12. Emergency ambulance service not regulated by Public Service Commission.

§7-15-13. Exemption from taxation.

§7-15-14. Indebtedness of authorities.

§7-15-15. Conflict of interest.

§7-15-16. Competitive bids; publication of solicitation for sealed bids.

§7-15-17. Imposition and collection of special emergency ambulance service fee by county commission.

§7-15-18. Article constitutes complete authority; liberal construction; severability.

CHAPTER 7, ARTICLE 16. COUNTY SOLID WASTE AUTHORITIES.

§7-16-1. Establishment of authorities authorized.

§7-16-2. Purposes.

§7-16-3. Management and control vested in authority; appointment and terms of members; vacancies; removal of members; meetings; quorum; compensation.

§7-16-4. Authority to be a public corporation; name; power to contract and sue; seal.

§7-16-5. Powers, duties and responsibilities of authority generally.

§7-16-6. Employees to be covered by workers' compensation.

§7-16-7. Liberal construction of article; provisions not in derogation of other powers.

§7-16-8. Provisions severable.

§7-16-9. Expiration of authority.

CHAPTER 7, ARTICLE 17. COUNTY FIRE BOARDS.

§7-17-1. Findings.

§7-17-2. Definitions.

§7-17-3. County fire association creation; prohibiting entrance by a municipality maintaining a full time paid fire department.

§7-17-4. Management and control vested in the county fire association; appointment.

§7-17-5. Sale or lease of property; reversion of assets upon dissolution.

§7-17-6. County fire board creation and management; membership; terms of members; vacancies.

§7-17-7. Resident requirement of county fire board members; municipality location.

§7-17-8. Compensation; expenses.

§7-17-9. Board to be a public corporation.

§7-17-10. Powers generally.

§7-17-11. Limitations.

§7-17-12. County fire service fees; petition; election; dedication; and amendment.

§7-17-13. Incurring indebtedness; rights of creditors.

§7-17-14. Agreements in connection with obtaining funds.

§7-17-15. Property, bonds and obligations of authority exempt from taxation.

§7-17-16. Appropriations authorized.

§7-17-17. Contributions by county commissions, municipalities and others; funds and accounts; reports; audit and examination of books, records and accounts and penalties.

§7-17-18. Sale or lease of property; reversion of assets upon dissolution.

§7-17-19. Employees to be covered by workers' compensation.

§7-17-20. Liberal construction of article.

CHAPTER 7, ARTICLE 18. HOTEL OCCUPANCY TAX.

§7-18-1. Hotel occupancy tax.

§7-18-2. Rate of tax.

§7-18-3. Definitions.

§7-18-4. Consumer to pay tax; collection of tax by marketplace facilitators; hotel, hotel operator, or marketplace facilitator not to represent that it will absorb tax; accounting by hotel and marketplace facilitators.

§7-18-5. Occupancy billed to government agencies or employees.

§7-18-6. Collection of tax when sale on credit.

§7-18-7. Receivership bankruptcy; priority of tax.

§7-18-8. Failure to collect or remit tax; liability of hotel operator.

§7-18-9. Total amount collected to be remitted.

§7-18-10. Tax return and payment.

§7-18-11. Keeping and preserving of records.

§7-18-12. Liability of officers.

§7-18-13. General procedure and administration.

§7-18-13a. Annual reports by convention and visitor’s bureaus; eligibility for hotel occupancy tax proceeds.

§7-18-14. Proceeds of tax; application of proceeds.

§7-18-15. Criminal penalties.

CHAPTER 7, ARTICLE 19. COUNTY LINKED DEPOSIT PROGRAM.

§7-19-1. Definitions.

§7-19-2. Legislative findings.

§7-19-3. Authority to invest; limitations on investment in linked deposits; loan cap.

§7-19-4. Applications for loan; priorities; loan package.

§7-19-5. Acceptance or rejection of loan package; deposit agreement.

§7-19-6. Rate of loan; certification and monitoring of compliance; reports.

§7-19-7. Liability of the county commission or its agent.

§7-19-8. Penalties for violation of article.

CHAPTER 7, ARTICLE 20. FEES AND EXPENDITURES FOR COUNTY DEVELOPMENT.

§7-20-1. Short title.

§7-20-2. Purpose and findings.

§7-20-3. Definitions.

§7-20-4. Counties authorized to collect fees.

§7-20-5. Credits or offsets to be adjusted; incidental benefit by one development not construed as denying reasonable benefit to new development.

§7-20-6. Criteria and requirements necessary to implement collection of fees.

§7-20-7. Establishment of impact fees; levies may be used to fund existing capital improvements.

§7-20-7a. Impact fees for affordable housing.

§7-20-8. Use and administration of impact fees.

§7-20-9. Refund of unexpended impact fees.

§7-20-10. Impact fees required to be consistent with other development regulations.

§7-20-11. Additional powers.

§7-20-12. Countywide service fees.

§7-20-13. Bonds issued to finance infrastructure project.

§7-20-14. Use of proceeds from sale of bonds.

§7-20-15. No contribution by county.

§7-20-16. Bonds made legal investments.

§7-20-17. Construction of article.

§7-20-18. No notice, consent or publication required.

§7-20-19. Public officials exempt from personal liability.

§7-20-20. Cooperation by public bodies.

§7-20-21. Relocation of public utility lines or facilities to accommodate special infrastructure project.

§7-20-22. Special infrastructure projects financed by service fee considered to be public improvements subject to prevailing wage, local labor preference and competitive bid requirements.

§7-20-23. Excess funds; termination of service fee.

§7-20-24. Severability.

CHAPTER 7, ARTICLE 21. COUNTY FINANCIAL STABILIZATION FUND ACT.

§7-21-1. Short title.

§7-21-2. Findings and declarations.

§7-21-3. Budget stabilization fund; creation; appropriation; maximum.

§7-21-4. Fund investment; usage.

CHAPTER 7, ARTICLE 22. COUNTY ECONOMIC OPPORTUNITY DEVELOPMENT DISTRICTS.

§7-22-1. Short title.

§7-22-2. Legislative findings and declaration of purpose.

§7-22-3. Definitions.

§7-22-4. Authorization to create economic opportunity development districts.

§7-22-5. Development expenditures.

§7-22-6. Notice; hearing.

§7-22-7. Application to Development Office for approval of an economic opportunity development district project.

§7-22-7a. Base tax revenue amount.

§7-22-8. Establishment of the economic opportunity development district fund.

§7-22-9. Authorization to levy special district excise tax.

§7-22-10. Order to create district as approved by Development Office and authorized by the Legislature.

§7-22-11. District board; duties.

§7-22-12. Special district excise tax authorized.

§7-22-13. Requisition of district subaccount funds.

§7-22-14. Modification of Included area; notice; hearing.

§7-22-15. Abolishment and dissolution of district; notice; hearing.

§7-22-16. Bonds issued to finance economic opportunity development district projects.

§7-22-17. Security for bonds.

§7-22-18. Redemption of bonds.

§7-22-19. Refunding bonds.

§7-22-20. Use of proceeds from sale of bonds.

§7-22-21. Bonds made legal investments.

§7-22-22. Exemption from taxation.

§7-22-23. Joint economic opportunity development districts.

§7-22-24. Application by Division of Highways.

CHAPTER 7, ARTICLE 23. LOCAL GOVERNMENT FLEXIBILITY ACT.

§7-23-1. Short title.

§7-23-2. Legislative intent and findings.

§7-23-3. Flexibility for county commissions, municipalities and county boards of education.

CHAPTER 7, ARTICLE 24. APPALACHIAN REGION INTERSTATE COMPACT.

§7-24-1. Appalachian Regional Interstate Compact; form of compact.

CHAPTER 7, ARTICLE 25. RESORT AREA DISTRICTS.

§7-25-1. Short Title.

§7-25-2. Findings.

§7-25-3. Definitions.

§7-25-4. Power and authority of county commissions to create and establish resort area districts.

§7-25-5. Petition for creation or expansion of resort area district; petition requirements.

§7-25-6. Notice to property owners before creation or expansion of resort area district; form of notice; affidavit of publication; election.

§7-25-7. Creation of resort area district; resort area district to be a public corporation.

§7-25-7a. Voluntary dissolution resort area district.

§7-25-8. Powers of resort area district.

§7-25-9. Official name of resort area districts.

§7-25-10. Resort area boards.

§7-25-11. Election procedure for initial members of resort area board; subsequent elections; elections and procedures to fill board vacancies.

§7-25-12. Resort area districts authorized to levy resort service fee; procedure for implementation and cessation of resort service fee; abstract and notice of implementing resolution; rate of resort service fee; permissible uses; limitations on imposition.

§7-25-13. Resort service fee administration.

§7-25-14. Implementation and provision of services within resort area district; adoption of annual budget.

§7-25-15. Authorization to implement assessments for projects or services; procedures for implementing assessments; by-laws to provide additional procedures for implementation of assessments; notice to property owners before implementation of assessments for projects or services; voting on assessments; affidavit of publication.

§7-25-16. Provisions for construction of a project.

§7-25-17. Notice to property owners of assessments; correcting and laying assessments; report on project completion.

§7-25-18. Exemption of public property from assessments.

§7-25-19. Assessment bonds and resort service fee bonds; sinking fund for assessment bonds and resort service fee bonds; tax exemption.

§7-25-20. Indebtedness of resort area district.

§7-25-21. Payment of assessments to sheriff; report to resort area district; collection of delinquent assessments.

§7-25-22. Liens; recording notice of liens; priority; release of lien; notice to future property owners.

§7-25-23. Resort Area Rangers.

§7-25-24. Annual audit; books and records.

§7-25-25. Notice of transfer of change in ownership of property within resort area district.

§7-25-26. Liberal construction.

§7-25-27. Effect of the 2015 amendments.

CHAPTER 7, ARTICLE 26. WEST VIRGINIA SHERIFFS' BUREAU OF PROFESSIONAL STANDARDS.

§7-26-1. Creation; purpose; composition.

§7-26-2. General powers and duties; legislative rules.

§7-26-3. Bureau officers.

§7-26-4. Training promoted by the bureau.

§7-26-5. Standard color for motor vehicles used by sheriffs; standard badges and uniforms; wearing other than standard uniform or badge; unauthorized wearing of official uniforms or badges.

§7-26-6. Standards for interagency cooperation.

CHAPTER 7, ARTICLE 27. LETTING OUR COUNTIES ACT LOCALLY ACT

§7-27-1. Short title.

§7-27-2. Purpose and findings.

§7-27-3. Definitions.

§7-27-4. Creation of county road construction project plan.

§7-27-5. Public hearing and notice requirements.

§7-27-6. Finalization of road construction project plan.

§7-27-7. Submission of road construction project plan to Commissioner of Highways; contents of application.

§7-27-8. Application to Commissioner of Highways for approval of road construction project plans.

§7-27-9. Requirement for referendum on final road construction project plan.

§7-27-10. Amendment of road construction project plan.

§7-27-11. Termination of road construction project plan.

§7-27-12. Order adopting road construction project plan or plan amendment.

§7-27-13. Joint road construction projects.

§7-27-14. Creation of County Road Improvement Account.

§7-27-15. Cash basis projects; issuance of road construction special revenue bonds by West Virginia Economic Development Authority.

§7-27-16. Commissioner's authority over road construction projects accepted into the state road system; use of state road funds.

§7-27-17. Qualifying a transportation project as a public improvement.

§7-27-18. Reports by Commissioner of Highways.

§7-27-19. Issuance of county road construction special revenue bonds.

§7-27-20. Trustee for bondholders; contents of trust agreement; pledge or assignment of revenues and funds.

§7-27-21. Refunding bonds.

§7-27-22. Obligations of the West Virginia Economic Development Authority undertaken pursuant to this article not debt of state, county, municipality or any political subdivision.

§7-27-23. Negotiability of bonds issued pursuant to this article.

§7-27-24. Exemption from taxation.

§7-27-25. Personal liability; persons executing bonds issued pursuant to this article.

§7-27-26. Cumulative authority as to powers conferred; applicability of other statutes and charters; bonds issued pursuant to this article.

§7-27-27. Criteria and requirements necessary to impose county transportation sales and use taxes.

§7-27-28. Counties authorized to impose county transportation sales and use taxes.

§7-27-29. Notification of Tax Commissioner, Auditor and Treasurer.

§7-27-30. State level administration of county transportation sales and use taxes required; fee for services.

§7-27-31. County transportation sales tax collected from purchaser.

§7-27-32. Payment of county transportation use tax.

§7-27-33. County transportation sales and use taxes in addition to other taxes.

§7-27-34. Credit for sales tax paid to another county.

§7-27-35. Sourcing rules for county transportation sales and use taxes.

§7-27-36. Application of state consumers sales and service tax provisions.

§7-27-37. Application of West Virginia Tax Procedure and Administration Act.

§7-27-38. Application of West Virginia Tax Crimes and Penalties Act.

§7-27-39. Local rate and boundary changes.

§7-27-40. Deposit of county transportation sales and use taxes; payment to Division of Highways.

§7-27-41. Effective date of county transportation sales and use tax.

§7-27-42. Early retirement of special revenue bonds; termination of county transportation sales and use taxes; excess funds.

§7-27-43. Powers supplemental.

§7-27-44. Public officials exempt from personal liability.

§7-27-45. Severability.

CHAPTER 7A. CONSOLIDATED LOCAL GOVERNMENT.

CHAPTER 7A, ARTICLE 1. GENERAL PROVISIONS.

§7A-1-1. Short title.

§7A-1-2. Legislative findings.

§7A-1-3. Definitions.

§7A-1-4. Authority to consolidate.

CHAPTER 7A, ARTICLE 2. POWERS AND LIMITATIONS.

§7A-2-1. Powers and privileges of consolidated local government.

§7A-2-2. Jurisdiction.

§7A-2-3. Continued existence of laws.

§7A-2-4. Limitations of a consolidated local government.

CHAPTER 7A, ARTICLE 3. INITIATING CONSOLIDATION AND ESTABLISHING CHARTER REVIEW COMMITTEE.

§7A-3-1. Initiating consolidation.

§7A-3-2. Municipal charter review committee.

§7A-3-3. County charter review committee.

§7A-3-4. Metro charter review committee.

§7A-3-5. Duties and powers of charter review committee.

§7A-3-6. Expenses of charter review committee.

§7A-3-7. Budget of charter review committee.

CHAPTER 7A, ARTICLE 4. CHARTER REVIEW COMMITTEE.

§7A-4-1. Study by charter review committee and draft of proposed charter.

§7A-4-2. Public hearings.

§7A-4-3. Approval of proposed charter and submission to governing bodies.

CHAPTER 7A, ARTICLE 5. MUNICIPAL CONSOLIDATION ELECTION.

§7A-5-1. Expenses for election.

§7A-5-2. Notice for election.

§7A-5-3. Election and ballots for municipal consolidation.

§7A-5-4. Approval of municipal consolidation and charter.

§7A-5-5. Rejection of charter and reconsideration process.

§7A-5-6. Filing charter.

§7A-5-7. Constitutional consideration.

§7A-5-8. Subsequent joining of municipality to consolidated municipality.

CHAPTER 7A, ARTICLE 6. ELECTIONS ON COUNTY CONSOLIDATION.

§7A-6-1. Expenses for election.

§7A-6-2. Notice for election.

§7A-6-3. Election and ballots for county consolidation.

§7A-6-4. Approval of county consolidation and charter.

§7A-6-5. Rejection of charter and reconsideration process.

§7A-6-6. Filing charter.

§7A-6-7. Subsequent joining of county to consolidated county.

CHAPTER 7A, ARTICLE 7. ELECTIONS ON METRO GOVERNMENT.

§7A-7-1. Expenses for election.

§7A-7-2. Notice for election.

§7A-7-3. Election and ballots for metro government.

§7A-7-4. Approval of metro government and charter.

§7A-7-4a. Modifying the percentage vote required to approve metro government in municipal and countywide elections from fifty-five percent to a majority in counties with populations in excess of 150,000.

§7A-7-5. Rejection of charter and reconsideration process.

§7A-7-6. Municipalities within territory remain incorporated in metro government.

§7A-7-7. Filing charter.

§7A-7-8. Subsequent joining of municipality, county or metro government to metro government.

CHAPTER 7A, ARTICLE 8. CHARTER AMENDMENT.

§7A-8-1. Charter amendment.

CHAPTER 8. MUNICIPAL CORPORATIONS.

CHAPTER 8, ARTICLE 1. PURPOSE AND SHORT TITLE; DEFINITIONS; GENERAL PROVISIONS; CONSTRUCTION.

§8-1-1. Purpose and short title.

§8-1-2. Definitions of terms.

§8-1-3. Classification of municipal corporations.

§8-1-4. How population determined.

§8-1-5. Existing status of municipalities confirmed; powers, authority, duties and responsibilities conferred by law.

§8-1-5a. Municipal Home Rule Program.

§8-1-6. Application of provisions of this chapter; inconsistent or conflicting special legislative charter provisions; amendment of special legislative charters; inconsistent or conflicting ordinance provisions; status and tenure of officers and members not affected; transactions already entered into not affected.

§8-1-7. Construction of powers and authority granted.

§8-1-8. References to code provisions.

CHAPTER 8, ARTICLE 2. CREATION OF MUNICIPALITIES.

§8-2-1. Requirements for incorporation; size and character of territory; population.

§8-2-2. Petition; survey and map.

§8-2-3. Hearing on petition; notice; dismissal.

§8-2-4. Census; bond; appointment and duties of enumerators.

§8-2-5. Special incorporation election — Voting precincts; time for election; supplies; commissioners and clerks; notice.

§8-2-6. Same -- Qualified electors; form of ballot or ballot label; election officials; certification; canvass; declaration of results; recount.

§8-2-7. County commission order declaring boundaries of city; certificate of incorporation of town or village; dismissal of proceeding.

§8-2-8. Judicial review.

CHAPTER 8, ARTICLE 3. FRAMING AND ADOPTING AN ORIGINAL CHARTER FOLLOWING INCORPORATION OF A CITY; REVISING OR AMENDING A CHARTER; EXPENSES OF INCORPORATION.

§8-3-1. Charter board for cities -- Number of members; qualifications of members; nominations; ballots and ballot labels; dismissal of proceeding.

§8-3-2. Charter board for cities -- Organization; journal; quorum; duties; time for draft of charter; form of city government.

§8-3-3. City charters -- Approval and certification by attorney general.

§8-3-4. Same -- Hearing and notice.

§8-3-5. Same -- Changes; time for changes; signatures; filing.

§8-3-6. Same —Time for election; notice; voting precincts; supplies; officials; certification; canvass; declaration of results; recount.

§8-3-7. Same -- Approval; effective date; certification; judicial notice; recordation.

§8-3-8. Same -- Rejection; rewriting or altering draft; new charter board.

§8-3-9. Continuing duties of charter boards; revising or amending a charter.

§8-3-10. Expenses of incorporation.

CHAPTER 8, ARTICLE 3A. GOVERNMENT OF CLASS IV TOWNS OR VILLAGES.

§8-3A-1. Class IV town or village form of government.

§8-3A-2. Changing Class IV town or village form of government.

CHAPTER 8, ARTICLE 4. FRAMING AND ADOPTING A CHARTER OTHER THAN IMMEDIATELY FOLLOWING INCORPORATION; REVISING OR AMENDING A CHARTER; ELECTIONS AND EXPENSES.

§8-4-1. Initiation of proceedings for framing a charter.

§8-4-2. Charter board; number of members; qualifications of members; nominations; notice; ballots and ballot labels; election of a charter board; effect of vote on question as to charter board.

§8-4-3. Provisions of article three made applicable; duties and responsibilities of county court under article three placed upon governing body under this article; duties and responsibilities of charter board; exceptions.

§8-4-4. Submission of proposed charter to qualified voters.

§8-4-5. Approval of charter; effective date; certification; judicial notice; recordation; effect of rejection.

§8-4-6. New charter supersedes existing charter; effect on ordinances and administrative law.

§8-4-7. Revising or amending a charter — generally.

§8-4-8. Same — An alternate plan.

§8-4-9. Submission of alternative provisions.

§8-4-10. Conduct of elections; general provisions concerning canvass and declaration of results; election supplies; election officials.

§8-4-11. Special election and special municipal election officials.

§8-4-12. Expenses.

CHAPTER 8, ARTICLE 5. ELECTION, APPOINTMENT, QUALIFICATION AND COMPENSATION OF OFFICERS; GENERAL PROVISIONS RELATING TO OFFICERS AND EMPLOYEES; ELECTIONS AND PETITIONS GENERALLY; CONFLICT OF INTEREST.

§8-5-1. First election of officers of a city; terms of first officers.

§8-5-2. First election of officers of a town or village; commissioners of election.

§8-5-3. When first election of officers of a town or village held; notice.

§8-5-4. Conducting first election of officers of a town or village; certificate of election; terms of first officers.

§8-5-5. Regular election of officers; establishment of longer terms.

§8-5-5a. Repealed. Acts, 1987 Reg. Sess., Ch. 91.

§8-5-6. Charter provisions concerning officers and elections, etc.; provisions of general law concerning same.

§8-5-7. Certain officers; wards or election districts; residency and other requirements.

§8-5-8. Oath of office.

§8-5-9. Terms of office.

§8-5-10. Vacancies in elective offices; how filled.

§8-5-11. Municipal officers and employees generally.

§8-5-12. Compensation of officers and employees.

§8-5-12a. Public carriage for officers and employees.

§8-5-13. Integration of municipal elections with system of permanent registration.

§8-5-14. Municipal executive committees; election expenses; applicability of state primary and general election laws; election days.

§8-5-15. Tie vote.

§8-5-15a. Special municipal elections not otherwise provided for.

§8-5-16. Judicial review.

§8-5-17. Canvassing of elections; contested elections.

§8-5-18. Determination as to sufficiency of a petition filed under this chapter.

§8-5-19. Charter or ordinance provisions pertaining to conflict of interest; penalties for violation thereof.

§8-5-20. Triennial audits of certain associations and organizations.

CHAPTER 8, ARTICLE 6. ANNEXATION.

§8-6-1. Annexation of unincorporated territory.

§8-6-2. Petition for annexation.

§8-6-3. Governing body of municipality to certify annexation; order.

§8-6-4. Annexation without an election.

§8-6-4a. Annexation without election for municipalities in counties that have an adopted countywide zoning ordinance which includes urban growth boundaries.

§8-6-5. Annexation by minor boundary adjustment.

§8-6-6. Duties as to ad valorem taxes for municipal purposes on properties in newly annexed areas.

CHAPTER 8, ARTICLE 7. DECREASE OF CORPORATE LIMITS.

§8-7-1. Decrease of corporate limits.

§8-7-2. Procedure to decrease corporate limits.

§8-7-3. Governing body of municipality to certify decrease in corporate limits; order.

§8-7-4. Decreasing corporate limits by minor boundary adjustment.

CHAPTER 8, ARTICLE 8. CONSOLIDATION OF MUNICIPALITIES.

§8-8-1. Repealed. Acts, 2006 Reg. Sess., Ch. 39.

CHAPTER 8, ARTICLE 9. PROCEEDINGS OF GOVERNING BODIES.

§8-9-1. Who to preside at meetings of governing body; quorum; interested member of governing body not to vote.

§8-9-2. Mayor and recorder may vote; tie vote.

§8-9-3. Governing body to keep records; minutes of proceedings; voting.

§8-9-4. Reporting of fraud and misappropriation of funds.

CHAPTER 8, ARTICLE 10. POWERS AND DUTIES OF CERTAIN OFFICERS.

§8-10-1. Powers and duties of mayor.

§8-10-1a. Authority to hire special counsel; consent to other representation.

§8-10-1b. Authority to appoint police chief; reinstating to previous rank.

§8-10-2. Municipal court for municipalities.

§8-10-2a. Payment of fines by electronic payments, credit cards, cash, money orders, or certified checks.

§8-10-2b. Payment plan; failure to pay will result in late fee and judgment lien; suspension of licenses for failure to pay fines and costs or failure to appear in court.

§8-10-3. Powers and duties of recorder.

§8-10-4. Powers and duties of recorder or clerk relating to warrants, oaths, sureties and bonds.

CHAPTER 8, ARTICLE 11. POWERS AND DUTIES WITH RESPECT TO ORDINANCES AND ORDINANCE PROCEDURES.

§8-11-1. Ordinances to make municipal powers effective; penalties imposed under judgment of mayor or police court or municipal judge; right to injunctive relief; right to maintain action to collect fines; additional assessment of costs.

§8-11-1a. Disposition of criminal costs into State Treasury account for Regional Jail and Correctional Facility Authority fund.

§8-11-1b. Additional costs in certain criminal proceedings.

§8-11-2. Validity of ordinances delegating discretion.

§8-11-3. Cases requiring enactment of ordinance.

§8-11-4. Ordinance procedures.

§8-11-5. Prejudgment alternative disposition of certain traffic offenses.

CHAPTER 8, ARTICLE 12. GENERAL AND SPECIFIC POWERS, DUTIES AND ALLIED RELATIONS OF MUNICIPALITIES, GOVERNING BODIES AND MUNICIPAL OFFICERS AND EMPLOYEES; SUITS AGAINST MUNICIPALITIES.

§8-12-1. General corporate powers of all municipalities.

§8-12-2. Home rule powers for all cities.

§8-12-3. Creation by charter provision of certain independent city boards.

§8-12-3a. Cities authorized to create department of development and transfer planning functions of certain independent agencies to such department; authorizing related ordinances and resolutions.

§8-12-4. Power to provide by charter for initiative, referendum and recall.

§8-12-5. General powers of every municipality and the governing body thereof.

§8-12-5a. Limitations upon municipalities’ power to restrict the purchase, possession, transfer, ownership, carrying, transport, sale, and storage of certain weapons and ammunition.

§8-12-5b. Municipal authority to enact ordinance; ordinance provisions defining terms; restricting certain activities in relation to obscene matters and establishing penalties for violations.

§8-12-5c. Authority to enact ordinance restricting the location of businesses offering exotic entertainment.

§8-12-5d. Regulation of amateur radio antennas.

§8-12-5e. Authority to enter into energy-savings contracts.

§8-12-5f. Regulation of taxicabs and taxi stands.

§8-12-5g. Authorizing municipalities to hold motor vehicle racing events on public roads, municipal streets or runways.

§8-12-6. Membership in association or league.

§8-12-7. Power and authority to purchase insurance and to indemnify officers, agents and employees.

§8-12-8. Group insurance programs authorized.

§8-12-9. Power and authority to enact ordinance prohibiting discrimination with respect to housing accommodations.

§8-12-10. Purchasing; competitive bidding.

§8-12-11. Lease agreements for equipment or materials with option to cancel or renew for one year authorized.

§8-12-12. Power and authority to lease, establish, maintain and operate off-street parking facility.

§8-12-13. Building regulation; general and special codes; state building code.

§8-12-14. Permits for construction and alteration.

§8-12-14a. Repealed. Acts, 1989 Reg. Sess., Ch. 79.

§8-12-15. Municipal inspection.

§8-12-16. Ordinances regulating the repair, alteration, improvement, closing, demolition, etc., of structures, dwellings, or buildings that are unsafe, unsanitary, dangerous, or detrimental to the public safety or welfare; procedures.

§8-12-16a. Registration of uninhabitable property.

§8-12-16b. Special litter prevention officers.

§8-12-16c. Registration of vacant buildings; registration fees; procedures for administration and enforcement.

§8-12-16d. Additional powers and duties of municipalities; areas of special or unique interest.

§8-12-17. Sale or lease of municipal public utility.

§8-12-18. Sale, lease, or disposition of other municipal property.

§8-12-19. Extraterritorial exercise of powers and authority.

§8-12-20. Authorizing municipalities to enact Adopt-A-Street programs.

§8-12-21. Restriction on the regulation of trades, occupations, and professions.

§8-12-22. Foreclosure actions involving abandoned properties.

§8-12-23. Limitations on municipalities, political subdivisions, and local governing bodies’ authority over energy usage and development.

§8-12-24. Dedication to or naming municipal property for office holder prohibited.

§8-12-25. Authorizing certain municipalities to create a pension funding program.

CHAPTER 8, ARTICLE 13. TAXATION AND FINANCE.

§8-13-1. General property and benefit taxes.

§8-13-2. Correcting erroneous tax levy.

§8-13-3. Hotel occupancy tax.

§8-13-4. Municipal license and tax thereon when state license required.

§8-13-5. Business and occupation or privilege tax; limitation on rates; effective date of tax; exemptions; activity in two or more municipalities; administrative provisions.

§8-13-5a. Public utilities tax.

§8-13-6. Amusement tax.

§8-13-7. Tax on purchases of intoxicating liquors in municipalities; private club fees.

§8-13-8. License tax on horse racing and dog racing.

§8-13-9. Motor vehicle operator's tax.

§8-13-10. Domestic animal tax.

§8-13-11. Preservation of prior taxing powers of cities.

§8-13-12. Borrowing power.

§8-13-13. Special charges for municipal services.

§8-13-14. Penalties.

§8-13-15. Collection of municipal taxes, fines and assessments.

§8-13-15a. Providing for payment at banking institutions.

§8-13-16. Remedies for failure to collect, account for or pay over moneys.

§8-13-17. Reports, etc., to conform to fiscal year.

§8-13-18. Audits and accounts.

§8-13-19. Capital reserve fund.

§8-13-19a. Special account for federal and state grants-in-aid authorized.

§8-13-20. Balances in Municipal Bond Commission fund may be transferred or remitted to general fund where bonded indebtedness has been paid or where defeasance or payment of bonded indebtedness has been provided for; use of transferred or remitted funds.

§8-13-21. Disposition of funds for public works when materials, etc., not available.

§8-13-22. Payment of money out of municipal treasury must be by order; signing of orders by mechanical or electrical devices; officers jointly and severally liable for neglect; forgery; penalty.

§8-13-22a. Investment of municipal funds.

§8-13-22b. Voluntary direct deposits by municipal treasurer of salaries of employees to banks or other financial institutions.

§8-13-22c. Restrictions on investment.

§8-13-22d. Payment of legitimate uncontested invoices; interest on late payments; "Prompt Pay Act of 1995."

§8-13-23. Preparation, publication and disposition of financial statements.

§8-13-24. Notice of delinquency.

§8-13-25. Delinquent list preparation.

§8-13-26. Publication and posting of delinquent tax list; costs.

§8-13-27. Notice of delinquent lists to city council and retention of list by city.

CHAPTER 8, ARTICLE 13A. BUSINESS IMPROVEMENT DISTRICTS.

§8-13A-1. Short title.

§8-13A-2. Legislative findings and declaration of purpose.

§8-13A-3. Definitions.

§8-13A-4. Authorization.

§8-13A-5. Services.

§8-13A-6. Petition to initiate the procedure for organization, development and designation.

§8-13A-7. Appointment of planning committee, issuance of report.

§8-13A-8. Notice; hearing.

§8-13A-9. Creation of district; statement of prohibition on use of fees.

§8-13A-10. Petition to repeal ordinance.

§8-13A-11. District board; duties.

§8-13A-12. Levy of service fees; classification of properties; factors to consider.

§8-13A-13. Special business improvement district fund.

§8-13A-14. Modification of included area; notice; hearing.

§8-13A-15. Abolishment and dissolution of district; notice; hearing.

CHAPTER 8, ARTICLE 13B. DOWNTOWN REDEVELOPMENT DISTRICTS.

§8-13B-1. Repealed. Acts, 2008 Reg. Sess., Ch. 45.

CHAPTER 8, ARTICLE 13C. MUNICIPAL TAX IN LIEU OF BUSINESS AND OCCUPATION TAX; AND MUNICIPAL TAXES APPLICABLE TO PENSION FUNDS; ADDITIONAL AUTHORITIES RELATING TO PENSIONS AND BOND ISSUANCE.

§8-13C-1. Findings.

§8-13C-2. Definitions.

§8-13C-3. Pension relief municipal occupational tax.

§8-13C-4. Municipal sales and service taxes.

§8-13C-5. Municipal use tax.

§8-13C-5a. Credit for sales tax paid to another municipality.

§8-13C-6. Notification to Tax Commissioner; responsibilities of Tax Commissioner; fee; special revenue account; application of state tax law.

§8-13C-7. Municipal sales and service tax and use tax fund; deposit and remittance of collections.

§8-13C-8. Printed catalogs.

§8-13C-9. Restriction on use of certain revenues.

§8-13C-10. Conflict; partial unconstitutionality.

§8-13C-11. Additional requirements for authority to impose certain taxes.

§8-13C-12. Limited authority to impose tax.

§8-13C-13. Study.

§8-13C-14. Authorization for closure of existing retirement plans, creation of defined contribution plans and issuance of bonds for certain qualifying municipalities.

CHAPTER 8, ARTICLE 14. LAW AND ORDER; POLICE FORCE OR DEPARTMENTS; POWERS, AUTHORITY AND DUTIES OF LAW-ENFORCEMENT OFFICIALS AND POLICEMEN; POLICE MATRONS; SPECIAL SCHOOL ZONE AND PARKING LOT OR PARKING BUILDING POLICE OFFICERS; CIVIL SERVICE FOR CERTAIN POLICE DEPARTMENTS.

§8-14-1. Power and authority with respect to the preservation of law and order; police force or departments.

§8-14-2. Hours of duty for policemen in a paid police department under civil service; overtime compensation or time off; municipal emergencies.

§8-14-2a. Policemen who are required to work during holidays; how compensated.

§8-14-3. Powers, authority, and duties of law-enforcement officials and policemen.

§8-14-4. Police matrons.

§8-14-5. Special school zone police officers.

§8-14-5a. Parking enforcement officers.

§8-14-6. Qualifications for appointment or promotion to positions in certain paid police departments to be ascertained by examination; provisions exclusive as to appointments, etc.; definitions.

§8-14-7. Policemen's civil service commission generally.

§8-14-8. Recorder ex officio clerk of commission; clerical and stenographic services.

§8-14-9. Rooms, stationery, etc., to be furnished by city; appropriations required.

§8-14-10. Powers, authority and duties of policemen's civil service commission.

§8-14-11. Rules and regulations for all examinations; probationary appointments.

§8-14-12. Form of application; age and residency requirements; exceptions.

§8-14-13. Character and notice of competitive examinations; qualifications of applicants; press representatives; posting eligible list; medical examinations.

§8-14-13a. Individual review of test and answers from promotional examination.

§8-14-14. Refusal to examine or certify; review thereof.

§8-14-15. Appointments from list of eligibles.

§8-14-15a. Veteran qualification for examinations required during probation period.

§8-14-16. Noncompetitive examination for filling vacancy; provisional appointment.

§8-14-17. Vacancies filled by promotions; eligibility for promotion; rights of chief.

§8-14-18. No inquiry shall be made concerning political or religious opinions or affiliations of applicants, etc.

§8-14-19. Political activities of members prohibited; exceptions.

§8-14-20. Removal, discharge, suspension or reduction in rank or pay; hearing; attorney fees; appeal; reduction in number of members.

§8-14-21. Election to determine if civil service provisions of article shall apply to Class III city or Class IV town or village; existing police civil service not affected; certain regular members automatically covered.

§8-14-22. Offenses and penalties.

§8-14-23. Repeal of conflicting acts and provisions; civil service provisions of article exclusive; status or tenure not affected; certain members automatically covered; continuance of police civil service systems.

§8-14-24. Right to receive complete standard uniform; right to acquire badge; and right to keep service weapon.

CHAPTER 8, ARTICLE 14A. MUNICIPAL POLICE OFFICERS AND FIREMEN; PROCEDURE FOR INVESTIGATION.

§8-14A-1. Definitions.

§8-14A-2. Investigation and interrogation of a police officer or fireman.

§8-14A-3. Hearing.

§8-14A-4. Right to refuse to disclose personal finances; exceptions.

§8-14A-5. Appeal.

CHAPTER 8, ARTICLE 15. FIRE FIGHTING; FIRE COMPANIES AND DEPARTMENTS; CIVIL SERVICE FOR PAID FIRE DEPARTMENTS.

§8-15-1. Power and authority of governing body with respect to fires.

§8-15-2. Liability for property pulled down or destroyed to prevent spread of fire.

§8-15-3. Municipalities empowered and authorized to contract for prevention and extinguishment of fires beyond the corporate limits.

§8-15-4. Power and authority to form fire companies; recordation of statement; organization.

§8-15-5. Duties of company members; meetings to inspect equipment; report; penalty for noncompliance.

§8-15-6. Dissolution of volunteer fire company.

§8-15-7. Incorporation of volunteer fire companies; duties and obligations; dissolution.

§8-15-7a. Audit or financial examination of volunteer fire companies.

§8-15-8. Support of volunteer fire company; return of property upon dissolution.

§8-15-8a. Eligibility for allocation from municipal pensions and protection fund and the Fire Protection Fund.

§8-15-8b. Authorized expenditures of revenues from the Municipal Pensions and Protection Fund and the Fire Protection Fund; deductions for unauthorized expenditures; record retention.

§8-15-8c. Donation of equipment.

§8-15-9. Establishment and maintenance of paid fire department.

§8-15-10. Hours of duty for firemen in a paid fire department.

§8-15-10a. Firemen who are required to work during holidays; how compensated.

§8-15-10b. Mandatory safety procedures for situations deemed immediately dangerous to life and health.

§8-15-11. Qualifications for appointment or promotion to positions in paid fire departments to be ascertained by examination; provisions exclusive as to appointments, etc.; rights of certain chiefs; "appointing officer" defined.

§8-15-12. Firemen's civil service commission generally.

§8-15-13. Recorder ex officio clerk of commission; clerical and stenographic services.

§8-15-14. Rooms, stationery, etc., to be furnished by municipality; appropriations required.

§8-15-15. Powers, authority and duties of firemen's civil service commission.

§8-15-16. Rules for all examinations; probationary appointments.

§8-15-16a. Apprenticeship programs.

§8-15-17. Form of application; age and residency requirements; exceptions.

§8-15-18. Character and notice of competitive examinations; qualifications of applicants; press representatives; posting eligible list; medical examinations.

§8-15-18a. Individual review of test and answers from promotional examination.

§8-15-19. Refusal to examine or certify; review thereof.

§8-15-20. Appointments from list of eligible applicants; special examinations for electricians or mechanics.

§8-15-20a. Special examination for firefighter paramedic.

§8-15-21. Noncompetitive examination for filling vacancy; provisional appointment.

§8-15-22. Vacancies filled by promotions; eligibility for promotion.

§8-15-23. No inquiry shall be made concerning political or religious opinions or affiliations of applicants, etc.

§8-15-24. Political activities of members prohibited; exceptions.

§8-15-25. Removal, discharge, suspension or reduction in rank or pay; hearing; attorney fees; appeal; reduction in number of members.

§8-15-26. Offenses and penalties.

§8-15-27. Repeal of conflicting acts and provisions; civil service provisions of article exclusive; status or tenure not affected.

CHAPTER 8, ARTICLE 15A. STANDARDS FOR PROFESSIONAL FIREFIGHTERS TRAINING; REGISTERED APPRENTICESHIP AND CERTIFICATION.

§8-15A-1. Definitions.

§8-15A-2. Original appointments.

§8-15A-3. Professional firefighters certification board of apprenticeship and training.

§8-15A-4. Duties of the professional firefighters certification board of apprenticeship and training.

§8-15A-5. Certification requirements.

§8-15A-6. Review of certification.

§8-15A-7. Compliance.

CHAPTER 8, ARTICLE 16. MUNICIPAL PUBLIC WORKS; REVENUE BOND FINANCING.

§8-16-1. Definitions.

§8-16-2. Municipalities authorized to construct, etc., public works and to acquire property; payment of costs.

§8-16-3. Special provisions as to certain municipal public works.

§8-16-4. Construction, etc., to be under control of governing body or appointed board, etc.

§8-16-4a. Additional special provisions as to motor vehicle parking facilities.

§8-16-4b. Additional special provision as to the use of space in motor vehicle parking facilities.

§8-16-5. Powers of board.

§8-16-6. Preliminary expenses.

§8-16-7. Ordinance for construction, etc., of works.

§8-16-8. Right of eminent domain.

§8-16-9. Bonds for improvements, etc., of works.

§8-16-10. Items of expense included in cost of works.

§8-16-11. No municipality is to incur any obligation not payable from proceeds of bonds; exemption from taxation.

§8-16-12. Interest rate and life of bonds; redemption; how payable; form, denominations, etc.; additional bonds authorized; interim certificates.

§8-16-13. Obligations not to bind municipal official or officer or member of board personally.

§8-16-14. Additional bonds for improvements, etc., of works.

§8-16-15. How proceeds of bonds applied.

§8-16-16. Bonds secured by trust indenture between municipality or municipalities and corporate trustee.

§8-16-17. Sinking fund; West Virginia Municipal Bond Commission; transfer of funds; purchase of outstanding bonds.

§8-16-18. Rates, fees, or charges for services rendered by works.

§8-16-18a. Pledge of the hotel occupancy tax; contribution of revenues to building commission.

§8-16-19 Repealed Acts, 2017 Reg. Sess., Ch. 161.

§8-16-20. Accounting system; yearly audit; custodian of funds.

§8-16-21. Governmental entities to pay established rates, fees or charges for services rendered to it or them.

§8-16-22. Statutory mortgage lien upon works created.

§8-16-23. Acquisition of property on which lien exists.

§8-16-24. Protection and enforcement of rights of bondholders, etc.; receivership; effect of receivership on lease agreement.

§8-16-25. Article confers additional power and authority; extraterritorial jurisdiction.

§8-16-26. Construction of power and authority conferred.

§8-16-27. Article liberally construed.

§8-16-28. Reference to "municipal authorities" or "municipal authority" elsewhere in law to mean "governing body" for the purposes of this article only.

CHAPTER 8, ARTICLE 17. LOW COST IMPROVEMENTS.

§8-17-1. Purpose of article; liberal construction.

§8-17-2. Definitions.

§8-17-3. Municipality empowered and authorized to make improvements.

§8-17-4. Petition and bond; action of governing body; memorandum of engineer.

§8-17-5. Hearing on adverse report in engineer's memorandum; notice thereof; modification of memorandum; expenses charged to petitioner upon failure of petition.

§8-17-6. When petition for improvement is to be granted.

§8-17-7. Procedure when petitioner to pay all of total cost.

§8-17-8. Procedure when total cost to be apportioned among all abutters.

§8-17-9. Accomplishment of the improvement; use of municipal employees and equipment; contracts; account of costs.

§8-17-10. Apportionment among petitioners only; limit on total cost chargeable to petitioners; notice.

§8-17-11. Apportionment among all abutters; limit on total cost chargeable to abutters; engineer's report; notice; hearings; correcting and laying assessments.

§8-17-12. Assessments where property owned or controlled by public, charitable, eleemosynary, educational or religious institutions; duty of those in charge to cause assessments to be paid.

§8-17-13. Due date of assessments; statement of amount in default to petitioner.

§8-17-14. Due date of charges against petitioner; collection on bond; petitioner's right of action.

§8-17-15. Cumulative authority.

CHAPTER 8, ARTICLE 18. ASSESSMENTS TO IMPROVE STREETS, SIDEWALKS AND SEWERS; SEWER CONNECTIONS AND BOARD OF HEALTH; ENFORCEMENT OF DUTY TO PAY FOR SERVICE.

§8-18-1. Power and authority of municipalities relating to street, sidewalk, sewer and other permanent improvements.

§8-18-2. Petition of abutting property owners for improvement; improvements without petition.

§8-18-3. Notice to abutting owners before authorizing improvements; form of notice; affidavit of publication.

§8-18-4. Ordinance or resolution authorizing improvements; approval of plans, specifications and estimates; provisions for advertisement of bids and payment of cost; default.

§8-18-5. Report on completion; notice to abutting owners of assessments; hearings; correcting and laying assessments.

§8-18-6. Construction of sewers and sewer systems; assessments; corner lots, etc.

§8-18-7. What total cost to include.

§8-18-8. Apportionment and assessment of cost.

§8-18-9. Assessment against property of public, charitable, eleemosynary, educational or religious institutions; duty of those in charge to cause assessments to be paid.

§8-18-10. Liens; recording notice of liens; suit for enforcement; priority.

§8-18-11. How assessments may be evidenced.

§8-18-12. How funds of municipality to be repaid if work paid for from unappropriated funds rather than by means of assessment certificates or from the proceeds of bonds.

§8-18-13. Assessment certificates.

§8-18-14. Issuance of bonds.

§8-18-15. Bonds to pay municipality's share of cost of improvements.

§8-18-16. Bond issue to be authorized by voters.

§8-18-17. Payment of assessments or installments; release.

§8-18-18. Reassessment for void, irregular or omitted assessments.

§8-18-19. Limitation on additional assessments.

§8-18-20. Liberal construction of article; validity and enforcement of assessments when bond issue for same improvements.

§8-18-21. Cumulative authority.

§8-18-22. Connection to sewers; board of health; penalty.

§8-18-23. Authority to require discontinuance of water service by provider utility for nonpayment of sewer service rates and charges; lien for delinquent service rates and charges; failure to cure delinquency; civil actions; deferral of filing fees and costs in magistrate court action; limitations with respect to foreclosure.

CHAPTER 8, ARTICLE 19. MUNICIPAL AND COUNTY WATERWORKS AND ELECTRIC POWER SYSTEMS.

§8-19-1. Acquisition and operation of municipal and county waterworks and electric power systems; construction of improvements to municipal and county electric power systems; extension beyond corporate limits; definitions.

§8-19-2. Contracts for purchase of electric power or energy by a municipality; definitions; requirements; payments; rates and charges.

§8-19-2a. Procedure for changing rates of municipal electric power systems; legislative findings.

§8-19-2b. Right of appeal by customers.

§8-19-3. Right of eminent domain; limitations.

§8-19-4. Estimate of cost; ordinance or order for issuance of revenue bonds; interest on bonds; rates for services; exemption from taxation.

§8-19-5. Publication of abstract of ordinance or order and notice; hearing.

§8-19-6. Amount, negotiability and execution of bonds.

§8-19-7. Bonds payable solely from revenues; not to constitute municipal or county indebtedness.

§8-19-8. Lien of bondholders; deeds of trust; security agreements; priority of liens.

§8-19-9. Covenants with bondholders.

§8-19-10. Operating contract.

§8-19-11. Rates or charges for water and electric power must be sufficient to pay bonds, etc.; disposition of surplus.

§8-19-12. Service charges; sinking fund; amount of bonds; additional bonds; surplus.

§8-19-12a. Deposit required for new customers; lien for delinquent service rates and charges; failure to cure delinquency; payment from deposit; reconnecting deposit; return of deposit; liens; civil actions; deferral of filing fees and costs in magistrate court action; limitations with respect to foreclosure.

§8-19-13. Discontinuance of water or electric power service for nonpayment of rates or charges.

§8-19-14. Bonds for additions, betterments and improvements.

§8-19-15. System of accounts; audit.

§8-19-16. Protection and enforcement of rights of bondholders, etc.; receivership.

§8-19-17. Grants, loans, advances and agreements.

§8-19-18. Additional and alternative method for constructing or improving and for financing waterworks or electric power system; cumulative authority.

§8-19-19. Alternative procedure for acquisition, construction or improvement of waterworks or electric power system.

§8-19-20. Article to be liberally construed.

§8-19-21. Specifications for water mains and water service pipes.

§8-19-22. Identification requirement for fire hydrants that are inoperable or unavailable for use in emergency situations.

CHAPTER 8, ARTICLE 20. COMBINED SYSTEMS.

§8-20-1. Acquisition and operation of combined waterworks and sewerage systems; extension beyond corporate limits; definitions.

§8-20-1a. Acquisition and operation of combined systems; extension beyond corporate limits; definitions.

§8-20-1b. Cooperation with other governmental units.

§8-20-1c. Severance of combined system.

§8-20-2. Right of eminent domain; limitations.

§8-20-3. Ordinance describing project; contents.

§8-20-4. Publication of abstract of ordinance and notice; hearing.

§8-20-5. Amount, negotiability and execution of bonds; refund of outstanding obligations or securities by sale or exchange of bonds.

§8-20-6. Bonds payable solely from revenues; not to constitute municipal indebtedness.

§8-20-7. Lien of bondholders.

§8-20-8. Covenants with bondholders.

§8-20-9. Operating contract.

§8-20-10. Power and authority of municipality to enact ordinances and make rules and fix rates, fees, or charges; deposit required for new customers; change in rates, fees, or charges; failure to cure delinquency; delinquent rates, discontinuance of service; reconnecting deposit; return of deposit; fees or charges as liens; civil action for recovery thereof; deferral of filing fees and costs in magistrate court action; limitations with respect to foreclosure.

§8-20-11. Discontinuance of water service for nonpayment of rates or charges.

§8-20-11a. Governmental entities subject to established rates.

§8-20-12. Use of revenues; sinking fund.

§8-20-13. System of accounts; audit.

§8-20-14. Repair and maintenance of municipal sewerage system outside corporate limits.

§8-20-15. Protection and enforcement of rights of bondholders, etc.; receivership.

§8-20-16. Grants, loans and advances.

§8-20-17. Additional and alternative method for constructing, etc., and financing combined system; cumulative authority.

§8-20-18. Alternative procedure for acquisition, construction, etc., of combined system.

§8-20-19. Article to be liberally construed.

CHAPTER 8, ARTICLE 20A. NEIGHBORHOOD REHABILITATION.

§8-20A-1. Legislative findings and purpose.

§8-20A-2. Definitions.

§8-20A-3. Neighborhood rehabilitation fund.

§8-20A-4. Inspection and technical assistance.

§8-20A-5. Deferral of repayment.

CHAPTER 8, ARTICLE 21. BOARD OF PARK AND RECREATION COMMISSIONERS.

§8-21-1. Cities may establish board.

§8-21-2. Board a public corporate body; perpetual existence; seal; name; powers.

§8-21-3. Members; quorum; qualifications; election or appointment; terms; disqualification.

§8-21-4. Filling vacancies.

§8-21-5. Oath of members; organization of board; secretary; treasurer.

§8-21-6. Members to be paid expenses; members not to be personally interested in contracts or property controlled by board.

§8-21-7. Office; powers.

§8-21-8. Purchase, lease or condemnation of real property.

§8-21-9. Authority to take title to real and personal property; conveyances of real property to board by public bodies; sales and conveyances of real property by board; execution of deeds.

§8-21-10. General powers of board; enactment and enforcement of rules and regulations; counsel.

§8-21-11. Charges for use of recreational facilities; use of funds.

§8-21-12. Use of city appropriations and other funds.

§8-21-13. Public park and recreation bonds.

§8-21-14. Construction of article.

CHAPTER 8, ARTICLE 22. RETIREMENT BENEFITS GENERALLY; POLICEMEN'S PENSION AND RELIEF FUND; FIREMEN'S PENSION AND RELIEF FUND; PENSION PLANS FOR EMPLOYEES OF WATERWORKS SYSTEM, SEWERAGE SYSTEM OR COMBINED WATERWORKS AND SEWERAGE SYSTEM.

§8-22-1. Membership in Public Employees Retirement System.

§8-22-2. Class I, II and III cities empowered and authorized to establish and maintain "employees retirement and benefit fund" or to maintain such fund heretofore established.

§8-22-3. Definitions.

§8-22-4. Board of trustees.

§8-22-5. Employees eligible for participation in fund.

§8-22-6. Contributions; prior, earned and total service credits; service breaks.

§8-22-7. Retirement pensions.

§8-22-8. Disability pensions; annuities.

§8-22-9. Death benefits; return of contributions.

§8-22-10. Contributions by city.

§8-22-11. Investment of funds.

§8-22-11a. Restrictions on investment.

§8-22-12. Individual accounts; actuarial data; tables.

§8-22-13. Reports by board of trustees.

§8-22-14. Custodian of fund; duties; bond.

§8-22-15. Action by city required before new provisions are applicable.

§8-22-16. Pension and relief funds for policemen and firemen; creation of boards of trustees; definitions; continuance of funds; average adjusted salary.

§8-22-16a. Legislative findings.

§8-22-17. Powers and duties of boards of trustees; training.

§8-22-18. Members of board of trustees; how elected; presiding officers; secretary.

§8-22-18a. West Virginia Municipal Pensions Oversight Board created; powers and duties; management; composition; terms; quorum; expenses; reports.

§8-22-18b. Creation of Municipal Pensions Security Fund; transfer of certain powers, duties and functions of Treasurer's office to Municipal Pensions Oversight Board.

§8-22-18c. Notice of legal actions by or against municipal policemen's and firemen's pension funds.

§8-22-19. Levy to maintain fund.

§8-22-19a. Refunds of member contributions.

§8-22-20. Actuary; actuarial valuation report; minimum standards for annual municipality contributions to the fund; definitions; actuarial review and audit.

§8-22-20a. Hiring of actuary; preparation of actuarial valuations.

§8-22-21. Duties and bond of custodian of funds.

§8-22-22. Investment of funds by boards of trustees; exercise of discretion in making investments; report of investment plan.

§8-22-22a. Restrictions on investments; diversification of investments; disclosure of fees and costs.

§8-22-23. Rules and regulations as to distribution of funds; proof of age.

§8-22-23a. Eligibility for total and temporary disability pensions and total and permanent disability pensions; reporting; light duty.

§8-22-24. Disability pensions.

§8-22-25. Retirement pensions.

§8-22-25a. Deferred retirement option plans; authorization; requirements; limitations.

§8-22-25b. Right to benefits not subject to execution, etc.; assignments prohibited; deductions for group insurance; setoffs for fraud; exception for certain domestic relations orders; assets exempt from taxes.

§8-22-26. Death benefits.

§8-22-26a. Supplemental pension benefits entitlement; benefit payable; application of section; construction.

§8-22-27. General provisions concerning disability pensions, retirement pensions and death benefits.

§8-22-27a. Correction of errors; underpayments; overpayments.

§8-22-27b. Fraud; penalties; and repayment.

§8-22-28. Period in which payments limited to income from fund; reduced payments where fund insufficient.

§8-22-28a. Distribution of remaining assets in a closed municipal policemen’s or firemen’s pension and relief fund.

§8-22-29. Pension plans for employees of waterworks system, sewerage system or combined waterworks and sewerage system may be continued.

CHAPTER 8, ARTICLE 22A. WEST VIRGINIA MUNICIPAL POLICE OFFICERS AND FIREFIGHTERS RETIREMENT SYSTEM.

§8-22A-1. Title.

§8-22A-2. Definitions.

§8-22A-3. Meaning of terms.

§8-22A-4. Creation and administration of West Virginia Municipal Police Officers and Firefighters Retirement System; specification of actuarial assumptions.

§8-22A-5. Article to be liberally construed; board to administer plan; federal qualification requirements.

§8-22A-6. Members.

§8-22A-7. Creation of fund; investments; actuarial valuations.

§8-22A-8. Members' contributions; employer contributions.

§8-22A-8a. Correction of errors; underpayments; overpayments.

§8-22A-9. Retirement; commencement of benefits; insurance requirements during early period.

§8-22A-10. Federal law maximum benefit limitations.

§8-22A-11. Federal law minimum required distributions.

§8-22A-12. Direct rollovers.

§8-22A-13. Rollovers and transfers to repay withdrawn contributions.

§8-22A-14. Retirement benefits.

§8-22A-15. Annuity options.

§8-22A-16. Refunds to certain members on discharge or resignation; deferred retirement; preretirement death; forfeitures.

§8-22A-17. Awards and benefits for disability — duty related; exception during early period.

§8-22A-18. Awards and benefits for disability — due to other causes; exception during early period.

§8-22A-19. Same -- Physical examinations; recertification; termination of disability.

§8-22A-20. Awards and benefits to surviving spouse -- When member dies in performance of duty, etc.; exception during early period.

§8-22A-21. Awards and benefits to surviving spouse -- When member dies from nonservice-connected causes.

§8-22A-22. Additional death benefits and scholarships - Dependent children.

§8-22A-23. Burial benefit.

§8-22A-24. Double death benefits prohibited.

§8-22A-25. Right to benefits not subject to execution, etc.; assignments prohibited; deductions for group insurance; setoffs for fraud; exception for certain domestic relations orders; assets exempt from taxes.

§8-22A-26. Fraud; penalties; and repayment.

§8-22A-27. Credit toward retirement for member's military service; qualified military service.

§8-22A-28. How a municipality or municipal subdivision becomes a participating public employer; duty to request referendum on Social Security coverage.

§8-22A-29. Effective date; special starting date for benefits; provisions governing health care benefits for retirees age fifty to fifty-five.

§8-22A-30. Limitation of employer liability.

§8-22A-31. Benefits not forfeited if system terminates.

§8-22A-32. Membership retroactive in certain circumstances.

§8-22A-33. Special authorization for municipal police or firefighters hired after July 1, 2015.

§8-22A-34. Return to covered employment by retirant.

§8-22A-35. Severability.

CHAPTER 8, ARTICLE 23. INTERGOVERNMENTAL RELATIONS -- CONTRACTING AND JOINT ENTERPRISES.

§8-23-1. Statement of purpose.

§8-23-2. Definitions.

§8-23-3. Intergovernmental agreements generally.

§8-23-3a. Joint and cooperative undertakings by certain hospitals.

§8-23-4. Filing of intergovernmental agreements.

§8-23-5. Additional approval of intergovernmental agreements required in certain cases.

§8-23-6. Appropriations; furnishing of property, personnel and services.

§8-23-7. Contract between public agencies for one public agency to perform a service, etc., for another public agency.

§8-23-8. Duration of intergovernmental agreements and contracts.

§8-23-9. Construction.

CHAPTER 8, ARTICLE 24. PLANNING AND ZONING.

§8-24-1. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-2. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-3. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-4. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-5. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-6. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-7. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-8. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-9. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-10. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-11. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-12. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-13. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-14. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-15. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-16. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-17. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-18. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-19. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-20. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-21. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-22. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-23. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-24. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-25. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-26. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-27. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-28. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-29. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-30. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-31. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-32. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-33. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-34. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-35. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-36. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-37. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-38. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-39. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-40. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-41. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-42. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-43. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-44. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-45. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-46. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-47. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-48. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-49. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-50. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-50a. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-50b. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-51. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-52. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-53. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-54. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-55. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-56. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-57. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-58. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-59. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-60. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-61. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-62. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-63. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-64. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-65. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-66. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-67. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-68. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-69. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-70. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-71. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-72. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-73. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-73a. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-73b. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-73c. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-73d. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-74. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-74a. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-74b. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-74c. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-75. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-76. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-77. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-78. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-79. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-80. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-81. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-82. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-83. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-84. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-85. Repealed. Acts, 2004 Reg. Sess., Ch. 153.

§8-24-86. Repealed. Acts, 2005 Reg. Sess., Ch. 169.

§8-24-87. Repealed. Acts, 2005 Reg. Sess., Ch. 169.

CHAPTER 8, ARTICLE 25. INTERGOVERNMENTAL RELATIONS -- REGIONAL PLANNING AND DEVELOPMENT.

§8-25-1. Legislative findings and purposes.

§8-25-2. Definitions.

§8-25-3. Powers and duties of Governor generally.

§8-25-4. Delineation of regions and recommendations of Governor thereon; publication of statement fixing regional boundaries; public hearings; certification of regional boundaries; change in boundaries.

§8-25-5. Formation of regional councils; purpose; receipt of funds and assistance; effect on interstate planning commissions and other existing organizations.

§8-25-6. Membership, organization, etc., of regional council; executive committee; officers and personnel.

§8-25-7. Contracts for services, materials, etc.; publication of notice for bids.

§8-25-8. Powers and duties of regional councils generally.

§8-25-9. Review of applications for loans or grants.

§8-25-10. Cooperation of regional council and other planning or development agencies, governmental units and officials.

§8-25-11. Appointment of citizens' advisory committees.

§8-25-12. Annual budget of regional council; contributions by governmental units; deposits and disbursements.

§8-25-13. Annual report of regional council.

§8-25-14. Effect of article upon pending projects and applications.

§8-25-15. Construction of article.

CHAPTER 8, ARTICLE 26. INTERGOVERNMENTAL RELATIONS -- INTERSTATE REGIONAL PLANNING COMMISSIONS.

§8-26-1. Creation of commission; state may be ex officio member.

§8-26-2. "Region" defined.

§8-26-3. Membership and organization of commission; reports and audits.

§8-26-4. Powers and duties of an interstate regional planning commission.

§8-26-5. Appropriations, receipts and expenses.

CHAPTER 8, ARTICLE 26A. MUNICIPAL AND COUNTY HISTORIC LANDMARKS COMMISSIONS.

§8-26A-1. Legislative determinations.

§8-26A-2. Definitions.

§8-26A-3. Legislative intent; conflict between regulations of zoning district and historic district and properties.

§8-26A-4. Municipality or county may establish historic landmarks commission; appointments; detailed provisions to be provided by ordinance or order; appropriation of funds.

§8-26A-5. Powers and duties of commission.

§8-26A-6. Designation; report.

§8-26A-7. Certificate of appropriateness; scope of review; standards of review; review procedures; variances, appeals.

§8-26A-8. Court action or proceedings to prevent improper changes or illegal acts or conduct.

§8-26A-9. Violations of this article; penalties.

§8-26A-10. Notice to county assessor of designation of historic district.

§8-26A-11. Assistance of state agencies; coordination; annual reports.

CHAPTER 8, ARTICLE 27. INTERGOVERNMENTAL RELATIONS -- URBAN MASS TRANSPORTATION SYSTEMS.

§8-27-1. Short title.

§8-27-2. Legislative findings and declaration of policy.

§8-27-3. Definitions.

§8-27-4. Urban mass transportation authorities authorized; authorities to be public corporations.

§8-27-5. Management of authority vested in board; eligibility, appointment, number and term of members; vote of members; vacancies.

§8-27-6. Compensation of members; expenses.

§8-27-7. Meetings of authority; officers; employees; official bonds; records of authority public records.

§8-27-8. Quorum; majority vote required.

§8-27-9. Budget.

§8-27-10. Powers and duties of authorities generally.

§8-27-10a. Smoking on vehicles prohibited; posting of signs required; criminal penalties.

§8-27-11. Contributions to authorities; funds and accounts of authorities; reports; audit by State Tax Department.

§8-27-12. Study and plan of operation; notice and hearing; adoption of transportation plan.

§8-27-13. Resolution authorizing acquisition or construction of urban mass transportation system.

§8-27-14. Bonds generally.

§8-27-15. Trust indenture generally.

§8-27-16. Sinking fund; West Virginia Municipal Bond Commission; purchase of outstanding bonds.

§8-27-17. Remedies of bondholders.

PART VII. PUBLIC SERVICE COMMISSION. §8-27-18. Repealed. Acts, 1976 Reg. Sess., Ch. 85.

§8-27-19. Indebtedness of authorities.

§8-27-20. Exemption from taxation.

§8-27-21. Protection of employees of existing transportation systems.

§8-27-21a. Federal grants; wage deductions.

§8-27-22. Conflict of interest.

§8-27-23. Competitive bids; publication of solicitation for sealed bids.

§8-27-24. Bonds made legal investments.

§8-27-25. Article constitutes complete authority; liberal construction.

§8-27-26. Dissolution of authority; disposition of assets after payment of debts.

§8-27-27. Employees to be covered by workers' compensation.

CHAPTER 8, ARTICLE 27A. INTERGOVERNMENTAL RELATIONS -- ALTERNATIVE FUEL VEHICLES.

§8-27A-1. Definitions.

§8-27A-2. Purchase or lease of fleet vehicles; use of alternative fuels.

§8-27A-3. Prohibition of subsidies or incentive payments.

CHAPTER 8, ARTICLE 28. INTERGOVERNMENTAL RELATIONS -- AIRPORTS AND AVIGATION.

§8-28-1. Definitions.

§8-28-2. Establishment, lease and operation of airports by municipalities and counties; jurisdiction of county court.

§8-28-3. Acquisition of property for airport; payment therefor.

§8-28-4. Construction, maintenance and operation of airport; expenses; rules and regulations and fees.

§8-28-5. Rules and regulations to control vehicular and pedestrian traffic within quarter mile of airport; violation of rule and regulation a misdemeanor; penalty.

§8-28-6. Airports maintained jointly; abandonment and sale thereof; suits concerning disposition, etc., of airport.

§8-28-7. State and political subdivisions empowered and authorized to lease airports and grounds to others.

§8-28-8. Levy for airport; funds for its maintenance and operation.

§8-28-9. Construction, maintenance and operation of airports by municipalities of an adjoining state; acquisition of property therefor; property tax exempt.

CHAPTER 8, ARTICLE 29. INTERGOVERNMENTAL RELATIONS -- REGIONAL AIRPORTS.

§8-29-1. Airport authorities authorized; definitions.

§8-29-2. Authorities to be public corporations.

§8-29-3. Authorities empowered and authorized to acquire, operate, etc., airports and develop industrial parks; state aeronautics commission.

§8-29-4. Management of authority vested in members; appointment and terms of members; vote of members; valuation of property contributed to an authority; participation by additional municipalities or counties without state.

§8-29-5. Substitution of members.

§8-29-6. Qualification of members.

§8-29-7. Compensation of members.

§8-29-8. Powers of authorities generally.

§8-29B-8a. Abandoned or derelict aircraft.

§8-29-9. Rules and regulations to control vehicular and pedestrian traffic within quarter mile of airport; violation of rule and regulation a misdemeanor; penalty.

§8-29-10. Indebtedness of authorities.

§8-29-11. Agreements in connection with obtaining funds.

§8-29-12. Authorities to have right of eminent domain.

§8-29-13. Property, bonds and obligations of authorities exempt from taxation.

§8-29-14. Authorities may lease facilities.

§8-29-15. Disposition of surplus of authorities.

§8-29-16. Contributions to authorities; funds and accounts of authorities.

§8-29-17. Participation.

§8-29-18. Dissolution of authority; disposition of assets after payment of debts.

§8-29-19. Employees to be covered by workmen's compensation.

§8-29-20. Liberal construction of article.

CHAPTER 8, ARTICLE 29A. COUNTY AIRPORT AUTHORITIES.

§8-29A-1. County airport authority authorized as public agency.

§8-29A-2. Appointment of members; powers and duties; compensation; terms; removal or replacement.

§8-29A-3. Powers generally.

§8-29A-4. Funds; accounting; reporting.

§8-29A-5. Full-time employees of the authority to be public employees.

§8-29A-6. Authority may incur indebtedness; county not liable for indebtedness.

§8-29A-7. Exemption from taxes; payment for portion used as industrial park.

§8-29A-8. County commission authorized to convey present airport properties and facilities to the authority.

§8-29A-9. Disposition of surplus.

§8-29A-10. Procedure for dissolution of authority.

§8-29A-11. Purpose of article; liberal construction; article cumulative.

§8-29A-12. Repealed. Acts, 1991 Reg. Sess., Ch. 113.

§8-29A-13. Repealed. Acts, 1991 Reg. Sess., Ch. 113.

§8-29A-14. Repealed. Acts, 1991 Reg. Sess., Ch. 113.

§8-29A-15. Repealed. Acts, 1991 Reg. Sess., Ch. 113.

§8-29A-16. Repealed. Acts, 1991 Reg. Sess., Ch. 113.

§8-29A-17. Repealed. Acts, 1991 Reg. Sess., Ch. 113.

§8-29A-18. Repealed. Acts, 1991 Reg. Sess., Ch. 113.

§8-29A-19. Repealed. Acts, 1991 Reg. Sess., Ch. 113.

§8-29A-20. Repealed. Acts, 1991 Reg. Sess., Ch. 113.

§8-29A-21. Repealed. Acts, 1991 Reg. Sess., Ch. 113.

CHAPTER 8, ARTICLE 29B. AIRPORT SECURITY.

§8-29B-1. Legislative findings and purpose.

§8-29B-2. Definitions.

§8-29B-3. Rules and regulations; penalties.

§8-29B-4. Arrangements for airport police officers; uniform and badge; firearm required.

§8-29B-5. Jurisdiction of airport police officers; insurance coverage; bonds.

§8-29B-6. Required security measures.

CHAPTER 8, ARTICLE 30. INTERGOVERNMENTAL RELATIONS -- FLOOD CONTROL PROJECTS.

§8-30-1. Establishment and operation of flood control projects by municipalities and counties.

CHAPTER 8, ARTICLE 31. INTERGOVERNMENTAL RELATIONS -- FRANCHISE OBLIGATIONS.

§8-31-1. Conditions to granting of franchise by governing body or county court; term of franchise; Public Service Commission power and authority not affected.

§8-31-2. Compelling compliance with franchise obligations; damages; forfeiture.

CHAPTER 8, ARTICLE 32. INTERGOVERNMENTAL RELATIONS - CONTRIBUTIONS TO OR INVOLVEMENT WITH NONSTOCK, NONPROFIT CORPORATIONS OR HEALTH INSTITUTIONS FOR PUBLIC PURPOSES.

§8-32-1. Legislative findings; authority of municipalities and counties to make appropriations, conveyances or leases; limitations and restrictions.

§8-32-2. Membership and participation in area development corporations.

§8-32-3. Power to secure federal grants for certain nonprofit organizations.

§8-32-4. Legislative findings; authority of municipalities and county commissions to make appropriations; limitations and restrictions.

§8-32-5. Legislative findings; authority of municipalities and counties to make appropriations for the celebration of historical and commemorative events; limitations and restrictions.

CHAPTER 8, ARTICLE 33. INTERGOVERNMENTAL RELATIONS -- BUILDING COMMISSIONS.

§8-33-1. Municipal, county and municipal-county building commissions authorized; reference to county courts and county commissions.

§8-33-2. Commissions are public corporations.

§8-33-3. Authority vested in board; composition of board; appointment; qualifications and terms of members; vacancies; reimbursement of expenses.

§8-33-4. Powers.

§8-33-4a. Issuance of pension funding revenue bonds to fund a pension funding program.

§8-33-4b. Approval of municipal pension oversight board of certain pension funding revenue bonds; propose rules.

§8-33-5. Indebtedness of commission.

§8-33-6. Disposition of surplus of commission.

§8-33-7. Property, bonds and obligations of commissions exempt from taxation.

§8-33-8. Contributions to commissions; funds and accounts of commissions; reports; audits.

§8-33-9. Authority to convey or transfer property to commission.

§8-33-10. Sale of property by commission.

§8-33-11. Workers' compensation.

§8-33-12. Liberal construction.

CHAPTER 8, ARTICLE 34. JUDICIAL REVIEW.

§8-34-1. General right of appeal; recordation of jury trial; preparation of record.

CHAPTER 8, ARTICLE 35. DISSOLUTION OF MUNICIPALITIES.

§8-35-1. Forfeiture of charter or certificate of incorporation; notice; dissolution of municipality.

§8-35-2. Voluntary dissolution of Class III city or Class IV town or village.

CHAPTER 8, ARTICLE 36. CONSTITUTIONALITY AND SEVERABILITY.

§8-36-1. Constitutionality and severability.

CHAPTER 8, ARTICLE 37. MUNICIPAL FINANCIAL STABILIZATION FUND ACT.

§8-37-1. Short title.

§8-37-2. Findings and declarations.

§8-37-3. Budget stabilization fund; creation; appropriation; maximum.

§8-37-4. Fund investment; usage.

CHAPTER 8, ARTICLE 38. MUNICIPAL ECONOMIC OPPORTUNITY DEVELOPMENT DISTRICTS.

§8-38-1. Short title.

§8-38-2. Legislative findings and declaration of purpose.

§8-38-3. Definitions.

§8-38-4. Authorization to create economic opportunity development districts.

§8-38-5. Development expenditures.

§8-38-6. Notice; hearing.

§8-38-7. Application to Development Office for approval of an economic opportunity development district project.

§8-38-8. Establishment of the Economic Opportunity Development District Fund.

§8-38-9. Authorization to levy special district excise tax.

§8-38-10. Ordinance to create district as approved by Development Office and authorized by the Legislature.

§8-38-11. District board; duties.

§8-38-12. Special district excise tax authorized.

§8-38-13. Requisition of district subaccount funds.

§8-38-14. Modification of included area; notice; hearing.

§8-38-15. Abolishment and dissolution of district; notice; hearing.

§8-38-16. Bonds issued to finance economic opportunity development district projects.

§8-38-17. Security for bonds.

§8-38-18. Redemption of bonds.

§8-38-19. Refunding bonds.

§8-38-20. Use of proceeds from sale of bonds.

§8-38-21. Bonds made legal investments.

§8-38-22. Exemption from taxation.

§8-38-23. Joint economic opportunity development districts.

§8-38-24. Application by Division of Highways.

CHAPTER 8, ARTICLE 39. MUNICIPAL WEBSITES.

§8-39-1. Accessible municipal records; required information.

CHAPTER 8A. LAND USE PLANNING.

CHAPTER 8A, ARTICLE 1. GENERAL PROVISIONS.

§8A-1-1. Legislative findings.

§8A-1-2. Definitions.

CHAPTER 8A, ARTICLE 2. PLANNING COMMISSIONS.

§8A-2-1. Planning commissions authorized.

§8A-2-2. Continuation of established planning commissions.

§8A-2-3. Municipal planning commission.

§8A-2-4. County planning commission.

§8A-2-5. Multicounty planning commission, regional planning commission or joint planning commission.

§8A-2-6. Sharing planning commissions.

§8A-2-7. Planning commission meetings.

§8A-2-8. Quorum.

§8A-2-9. Officers.

§8A-2-10. Governing body's duties.

§8A-2-11. Planning commission's powers and duties.

CHAPTER 8A, ARTICLE 3. COMPREHENSIVE PLAN.

§8A-3-1. Purpose and goals of a comprehensive plan.

§8A-3-2. Study guidelines for a comprehensive plan.

§8A-3-3. Authority for planning commission.

§8A-3-4. Mandatory components of a comprehensive plan.

§8A-3-5. Optional components of a comprehensive plan.

§8A-3-6. Notice and public participation requirement for a comprehensive plan.

§8A-3-7. Submission of comprehensive plan.

§8A-3-8. Adoption of comprehensive plan by governing body.

§8A-3-9. Filing the comprehensive plan.

§8A-3-10. Rejection or amendment of comprehensive plan by governing body.

§8A-3-11. Amending comprehensive plan after adoption.

§8A-3-12. Validation of prior comprehensive plans.

§8A-3-13. Intergovernmental cooperation.

§8A-3-14. Jurisdiction of municipal planning commission.

CHAPTER 8A, ARTICLE 4. SUBDIVISION AND LAND DEVELOPMENT ORDINANCE.

§8A-4-1. Subdivision and land development ordinances authorized.

§8A-4-2. Contents of subdivision and land development ordinance.

§8A-4-3. Enactment of subdivision and land development ordinance.

§8A-4-4. Filing the subdivision and land development ordinance.

§8A-4-5. Amendments to the subdivision and land development ordinance.

§8A-4-6. Effect of adopted subdivision and land development ordinance.

§8A-4-7. Validation of prior subdivision and land development ordinance.

CHAPTER 8A, ARTICLE 5. SUBDIVISION OR LAND DEVELOPMENT PLAN AND PLAT.

§8A-5-1. Jurisdiction of planning commissions.

§8A-5-2. Requirements for a minor subdivision or land development.

§8A-5-3. Application for minor subdivision or land development.

§8A-5-4. Approval of minor subdivision or land development plans and plats.

§8A-5-5. Recording of minor subdivision or land development plat.

§8A-5-6. Application for major subdivision or land development.

§8A-5-7. Contents of a major subdivision or land development plan and plat.

§8A-5-8. Approval of major subdivision or land development plans and plats.

§8A-5-9. Recording of major subdivision or land development plat.

§8A-5-10. Appeal process.

§8A-5-11. Effect of approval of land development plans and plats.

§8A-5-12. Vested property right.

CHAPTER 8A, ARTICLE 6. METHODS OF SECURITY.

§8A-6-1. Bond requirements.

§8A-6-2. Conditions as part of final plat approval.

§8A-6-3. Enforcement and guarantees.

CHAPTER 8A, ARTICLE 7. ZONING ORDINANCE.

§8A-7-1. Authority for zoning ordinance.

§8A-7-2. Contents of zoning ordinance.

§8A-7-3. Zoning -- Generally.

§8A-7-4. Study and report on zoning.

§8A-7-5. Enactment of zoning ordinance.

§8A-7-6. Filing the zoning ordinance.

§8A-7-7. Election on a zoning ordinance.

§8A-7-8. Amendments to the zoning ordinance by the governing body.

§8A-7-8a. Requirements for adopting an amendment to the zoning ordinance.

§8A-7-9. Amendments to the zoning ordinance by petition.

§8A-7-10. Effect of enacted zoning ordinance.

§8A-7-11. Variance.

§8A-7-12. Validation of prior zoning ordinance.

§8A-7-13. Process to replace nontraditional zoning ordinance.

CHAPTER 8A, ARTICLE 8. BOARD OF ZONING APPEALS.

§8A-8-1. Board of zoning appeals authorized.

§8A-8-2. Continuation of established boards of zoning appeals.

§8A-8-3. Municipal board of zoning appeals.

§8A-8-4. County board of zoning appeals.

§8A-8-5. Board of zoning appeals meetings.

§8A-8-6. Quorum.

§8A-8-7. Officers.

§8A-8-8. Governing body's duties.

§8A-8-9. Powers and duties of board of zoning appeals.

§8A-8-10. Appeal to board of zoning appeals.

§8A-8-11. Notice and hearing of appeal.

§8A-8-12. Stays; exception.

CHAPTER 8A, ARTICLE 9. APPEAL PROCESS.

§8A-9-1. Petition for writ of certiorari.

§8A-9-2. Notice to adverse parties.

§8A-9-3. Court action on petition.

§8A-9-4. Stay of work on allowance of writ.

§8A-9-5. Return to writ.

§8A-9-6. Action by circuit court or judge.

§8A-9-7. Appeal from final judgment of circuit court or judge.

CHAPTER 8A, ARTICLE 10. ENFORCEMENT PROVISIONS.

§8A-10-1. Enforcement.

§8A-10-2. Penalty.

§8A-10-3. Injunction.

§8A-10-4. Special provisions.

§8A-10-5. General repealer.

CHAPTER 8A, ARTICLE 11. SPECIAL PROVISIONS.

§8A-11-1. Standards for factory-built homes.

§8A-11-2. Permitted use for group residential facility.

CHAPTER 8A, ARTICLE 12. VOLUNTARY FARMLAND PROTECTION PROGRAMS.

§8A-12-1. Legislative findings and purpose.

§8A-12-2. County farmland protection programs and farmland protection boards authorized; authority of county commission to approve purchase of farmland easements; expense reimbursement of actual expenses for the board members.

§8A-12-3. Content and requirements of farmland protection programs.

§8A-12-4. Farmland protection boards -- appointment, composition, terms.

§8A-12-5. Farmland protection boards -- powers.

§8A-12-6. Farmland protection board duties.

§8A-12-7. West Virginia agricultural land protection authority -- established.

§8A-12-8. West Virginia agricultural land protection authority -- board of trustees.

§8A-12-9. West Virginia agricultural land protection authority -- powers.

§8A-12-10. West Virginia agricultural land protection authority -- duties.

§8A-12-11. Definitions.

§8A-12-12. Methods of farmland protection.

§8A-12-13. Offer of conservation or preservation easements.

§8A-12-14. Value of conservation or preservation easement.

§8A-12-15. Criteria for acquisition of conservation and preservation easements by county farmland protection boards and the authority.

§8A-12-16. Use of land for which conservation or preservation easement acquired.

§8A-12-17. Funding of farmland protection programs.

§8A-12-18. Disbursements by the authority to county farmland protection boards.

§8A-12-19. Classification of land subject to conservation or preservation easement.

§8A-12-20. Authorization for commissioner of agriculture to promulgate proposed rules.

§8A-12-21. Tax on privilege of transferring real property.

CHAPTER 9. HUMAN SERVICES.

CHAPTER 9, ARTICLE 1. LEGISLATIVE PURPOSE AND DEFINITIONS.

§9-1-1. Legislative purpose.

§9-1-2. Definitions.

CHAPTER 9, ARTICLE 2. COMMISSIONER OF HUMAN SERVICES; POWERS, DUTIES AND RESPONSIBILITIES GENERALLY.

§9-2-1. Department of Human Services.

§9-2-1a. Department of Health and Human Resources.

§9-2-2. Secretary to be administrative head of department; appointment; not to hold other office or engage in political activity.

§9-2-3. Acceptance of federal-state assistance and federal assistance.

§9-2-3a. Authorized exemption from federal law; exceptions.

§9-2-4. Organization of department of welfare.

§9-2-5. Administering the state assistance programs; information and data to be supplied by other agencies.

§9-2-6. Secretary of Department of Human Services; powers and duties.

§9-2-6a. Commissioner to develop caseload standards; committee; definitions.

§9-2-7. State's participation in federal work incentive program.

§9-2-8. Information and referral services.

§9-2-9. Secretary to develop Medicaid monitoring and case management.

§9-2-9a. Agreements between the Secretary and three higher education institutions.

§9-2-9b. Repealed. Acts, 2013 Reg. Sess., Ch. 100.

§9-2-9c. Behavioral Mental Health Services Fund created.

§9-2-10. Collection of copayments by health care providers; penalties.

§9-2-11. Limitation on use of funds.

§9-2-12. Coverage for patient cost of clinical trials.

§9-2-12a. Definitions.

§9-2-13. Judicial review of decisions of contested cases.

CHAPTER 9, ARTICLE 3. APPLICATION FOR AND GRANTING OF ASSISTANCE.

§9-3-1. Application for and granting of federal-state or federal assistance.

§9-3-2. Application for and granting of state assistance.

§9-3-3. Making application, investigation and grant.

§9-3-4. Assignment of support obligations.

§9-3-5. Services to persons not otherwise eligible.

§9-3-6. Program for drug screening of applicants for cash assistance.

CHAPTER 9, ARTICLE 4. STATE ADVISORY BOARD; MEDICAL SERVICES FUND; ADVISORY COUNCIL; GENERAL RELIEF FUND.

§9-4-1. Repealed. Acts, 2005 Reg. Sess., Ch. 120.

§9-4-2. Medical services fund.

§9-4-3. Advisory council.

§9-4-4. State general relief fund.

CHAPTER 9, ARTICLE 4A. MEDICAID UNCOMPENSATED CARE FUND.

§9-4A-1. Legislative findings.

§9-4A-2. Creation of Medicaid uncompensated care fund.

§9-4A-2a. Medical services trust fund.

§9-4A-2b. Expansion of coverage to children and terminally ill.

§9-4A-3. Repealed. Acts, 2000 Reg. Sess., Ch. 45.

§9-4A-4. Legislative reports.

CHAPTER 9, ARTICLE 4B. PHYSICIAN/MEDICAL PRACTITIONER PROVIDER MEDICAID ACT.

§9-4B-1. Definitions.

§9-4B-2. Physician/medical practitioner provider Medicaid enhancement board; continuation and composition.

§9-4B-3. Expenses for citizen members.

§9-4B-4. Powers and duties.

§9-4B-5. Repealed. Acts, 1993 1st Ex. Sess., Ch. 7.

§9-4B-6. Repealed. Acts, 1993 1st Ex. Sess., Ch. 7.

§9-4B-7. Effective date.

§9-4B-8. Repealed. Acts, 1993 1st Ex. Sess., Ch. 7.

CHAPTER 9, ARTICLE 4C. HEALTH CARE PROVIDER MEDICAID ENHANCEMENT ACT.

§9-4C-1. Definitions.

§9-4C-2. General Medicaid enhancement board.

§9-4C-3. Dentist provider Medicaid enhancement board.

§9-4C-4. Ambulance service provider Medicaid enhancement board.

§9-4C-5. Facility providers' Medicaid enhancement board.

§9-4C-6. Expenses for citizen members.

§9-4C-7. Powers and duties.

§9-4C-8. Duties of secretary of Department of Health and Human Resources.

§9-4C-9. Repealed. Acts, 1993 1st Ex. Sess., Ch. 7.

§9-4C-10. Repealed. Acts, 1993 1st Ex. Sess., Ch. 7.

§9-4C-11. Effective date.

§9-4C-12. Repealed. Acts, 1993 1st Ex. Sess., Ch. 7.

CHAPTER 9, ARTICLE 4D. MEDICAID BUY-IN PROGRAM.

§9-4D-1. Legislative findings.

§9-4D-2. Definitions.

§9-4D-3. Medicaid buy-in program; funding.

§9-4D-4. Eligibility guidelines.

§9-4D-5. Exceptions to qualifying factors.

§9-4D-6. Fees, premiums and periodic reviews.

§9-4D-7. Benefits of the Medicaid buy-in program.

§9-4D-8. Analytical criteria and reporting requirements.

§9-4D-9. Advisory council; rules.

CHAPTER 9, ARTICLE 4E. LONG-TERM CARE PARTNERSHIP PROGRAM.

§9-4E-1. Purpose.

§9-4E-2. Definitions.

§9-4E-3. Authority.

CHAPTER 9, ARTICLE 5. MISCELLANEOUS PROVISIONS.

§9-5-1. Exemption of grants from certain taxes and claims.

§9-5-2. Release of liens and reassignment of insurance policies.

§9-5-3. Recipient of assistance not a pauper.

§9-5-4. Penalties for false statements, etc.

§9-5-5. Recipients of cash grants.

§9-5-6. Attorney general and prosecuting attorneys to render legal services to commissioner.

§9-5-7. Visitation by county employees.

§9-5-8. Authority to examine witnesses, administer oaths and take affidavits.

§9-5-8a. Authority to subpoena witnesses and documents when investigating the provision of medical assistance programs.

§9-5-8b. Authority of Investigations and Fraud Management Division to subpoena witnesses and documents.

§9-5-9. Direct cremation or direct burial expenses for indigent persons.

§9-5-10. Continuation of present aid; contributions by counties.

§9-5-11. Definitions; Assignment of rights; right of subrogation by the Department for third-party liability; notice requirement for claims and civil actions; notice requirement for settlement of third-party claim; penalty for failure to notify the department; provisions related to trial; attorneys fees; class actions and multiple plaintiff actions not authorized; and Secretary's authority to settle.

§9-5-11a. Notice of action or claim.

§9-5-11b. Release of information.

§9-5-11c. Right of the Department of Health and Human Resources to recover medical assistance.

§9-5-12. Medicaid program; maternity and infant care.

§9-5-12a. Medicaid program; dental care.

§9-5-13. Pilot program for certain aid recipients seeking self-employment.

§9-5-14. Medicaid program; health care facilities financed by bonds; rules regarding reimbursement of capital costs.

§9-5-15. Medicaid program; preferred drug list and drug utilization review.

§9-5-16. Medicaid program; legislative purpose; health care provider reimbursement study by department; hearings; report.

§9-5-16a. Medicaid-certified nursing homes; screening of applicants and residents for mental illness; reimbursement of hospitals.

§9-5-17. Nonprofit agency or facility, in receipt of Medicaid moneys, shall provide annual accounting of gross receipts and disbursements including salaries.

§9-5-18 Repealed Acts, 2018 Reg. Sess., Ch. 120.  

§9-5-19. Summary review for certain behavioral health facilities and services.

§9-5-20. Medicaid program; chronic kidney disease; evaluation and classification.

§9-5-21. Annual report to joint committee on government and finance regarding treatment for autism spectrum disorders provided by the Bureau for Medical Services.

§9-5-22. Medicaid managed care reporting.

§9-5-23. Bureau of Medical Services information.

§9-5-24. Requiring substance abuse treatment providers to give pregnant woman priority access to services.

§9-5-25. Medicaid program compact.

§9-5-26. Supplemental Medicare and Medicaid reimbursement.

§9-5-27. Transitioning foster care into managed care.

§9-5-28. Requirement for telehealth rates.

§9-5-29. Payments to substance use disorder residential treatment facilities based upon performance-based outcomes.

§9-5-30. Certified community behavioral health clinics.

§9-5-31. Commissioner to conduct study.

CHAPTER 9, ARTICLE 6. SOCIAL SERVICES FOR ADULTS.

§9-6-1. Definitions.

§9-6-2. Adult protective services; immunity from civil liability; rules; organization and duties.

§9-6-3. Cooperation among agencies; termination and reduction of assistance by commissioner.

§9-6-4. Action to abate abuse, neglect, emergency, or financial exploitation.

§9-6-5. Emergency immediate remedial treatment; procedure.

§9-6-6. Payment and termination of payment for services to a vulnerable adult.

§9-6-7. Comprehensive system of adult protective services; compulsory assistance prohibited.

§9-6-8. Confidentiality of records.

§9-6-9. Mandatory reporting of incidences of abuse, neglect, financial exploitation, or emergency situation.

§9-6-9a. Mandatory reporting suspected of animal cruelty by adult protective service workers.

§9-6-10. Mandatory reporting to medical examiner or coroner; postmortem investigation.

§9-6-11. Reporting procedures.

§9-6-12. Reporting person's immunity from liability.

§9-6-13. Abrogation of privileged communications.

§9-6-14. Failure to report; penalty.

§9-6-15. Repealed. Acts, 1997 Reg. Sess., Ch. 72.

§9-6-16. Compelling production of information.

CHAPTER 9, ARTICLE 7. FRAUD AND ABUSE IN THE MEDICAID PROGRAM.

§9-7-1. Legislative purpose and findings; powers and duties of fraud control unit; transfer to the Office of the Attorney General; legislative report.

§9-7-2. Definitions.

§9-7-3. Investigations; procedure.

§9-7-3a. Agency lawyers assisting prosecutors.

§9-7-4. Applications for medical assistance; false statements or representations; criminal penalties.

§9-7-5. Bribery; false claims; conspiracy; criminal penalties; failure to maintain records.

§9-7-5a. Venue for criminal offenses.

§9-7-6. Civil remedies; statute of limitations.

§9-7-6a. Liability of employees of the Department of Health and Human Resources; Office of the Attorney General.

§9-7-7. Licensing of vehicles for use by the Medicaid fraud control unit.

§9-7-8. Remedies and penalties not exclusive.

§9-7-9. Severability.

CHAPTER 9, ARTICLE 8. ELIGIBILITY AND FRAUD REQUIREMENTS FOR PUBLIC ASSISTANCE.

§9-8-1. Definitions.

§9-8-2. Work requirements.

§9-8-3. Income and identity verification.

§9-8-4. Eligibility verification.

§9-8-5. Identity authentication.

§9-8-6. Case review.

§9-8-7. Notice and right to be heard.

§9-8-8. Referrals for fraud, misrepresentation or inadequate documentation.

§9-8-9. Reporting to the Governor and Legislature.

§9-8-10. Prohibitions on use of electronic benefit transfer cards.

§9-8-11. Tracking out-of-state spending.

§9-8-12. Rulemaking.

CHAPTER 9, ARTICLE 9. WV WORKS ACT.

§9-9-1. Short title.

§9-9-2. Legislative findings; purpose.

§9-9-3. Definitions.

§9-9-4. Authorization for program.

§9-9-5. WV works program fund.

§9-9-6. Program participation.

§9-9-7. Work requirements.

§9-9-8. Exemptions.

§9-9-9. Personal responsibility contract.

§9-9-10. Participation limitation; exceptions.

§9-9-11. Breach of contract; notice; sanctions.

§9-9-12. Diversionary assistance allowance in lieu of monthly cash assistance.

§9-9-13. Subsidized employment.

§9-9-14. Transitional assistance.

§9-9-15. Interagency coordination.

§9-9-16. Intergovernmental coordination.

§9-9-17. Public-private partnerships.

§9-9-18. Relationship with other law.

§9-9-19. Legislative oversight.

§9-9-20. Confidentiality, fines and penalties.

§9-9-21. West Virginia Works Separate State College Program; eligibility; special revenue account.

§9-9-22. West Virginia Works Separate State Two-Parent Families Program.

CHAPTER 9, ARTICLE 10. WEST VIRGINIA TRAUMATIC BRAIN AND SPINAL CORD INJURY REHABILITATION FUND.

§9-10-1. Definitions.

§9-10-2. Fund continued under Department of Health and Human Resources.

§9-10-3. Administration of Fund; administrative fees; Fund use.

§9-10-4. Criteria and priorities for use of Fund.

§9-10-5. Promulgation of legislative rules.

§9-10-6. Legislative Audit.

CHAPTER 9A. VETERANS' AFFAIRS.

CHAPTER 9A, ARTICLE 1. DEPARTMENT OF VETERANS' ASSISTANCE.

§9A-1-1. Creation and general purposes.

§9A-1-1a. Department of Veterans' Assistance; office of Secretary of Department of Veterans' Assistance.

§9A-1-1b. Powers and duties of the secretary.

§9A-1-1c. Reports by secretary.

§9A-1-1d. Right of appeal from interference with functioning of agency.

§9A-1-2. Veterans Council; administration of department.

§9A-1-2a. Repealed. Acts, 2010 Reg. Sess., Ch. 32.

§9A-1-3. Appointment of veterans' council members; term of office; removal.

§9A-1-4. Duties and functions of Veterans' Council; appointment of secretary; honoring academic achievement at military academies.

§9A-1-5. Compensation to and expenses of Secretary and Veterans' Council members; meetings of Veterans' Council.

§9A-1-6. Oaths.

§9A-1-7. Definitions.

§9A-1-8. Offices.

§9A-1-9. Duties of department.

§9A-1-10. Powers and duties of secretary.

§9A-1-11. Establishment of veterans facilities support fund; authorized expenditures.

§9A-1-11a. Establishment of Veterans Cemetery Fund.

§9A-1-12. Legal assistance.

§9A-1-13. Repealed. Acts, 2014 Reg. Sess., Ch. 186.

§9A-1-14. Repealed. Acts, 2014 Reg. Sess., Ch. 186.

§9A-1-15. Repealed. Acts, 2014 Reg. Sess., Ch. 186.

§9A-1-16. West Virginia veterans service decoration; West Virginia Service Cross.

CHAPTER 9A, ARTICLE 2. STATE HOMES FOR VETERANS.

§9A-2-1. State homes for veterans.

§9A-2-2. Funds collected from the federal government; others sources; use of funds.

§9A-2-3. Powers of division of veterans' affairs.

§9A-2-4. Repealed. Acts, 1975 Reg. Sess., Ch. 211.

CHAPTER 9A, ARTICLE 3. STATE CEMETERY FOR VETERANS.

§9A-3-1. Department empowered to establish and maintain cemetery.

§9A-3-2. Department to promulgate rules and regulations and make facilities available.

CHAPTER 9A, ARTICLE 4. VETERANS EMPLOYMENT TRAINING PRIORITY.

§9A-4-1. Purpose.

§9A-4-2. Definitions.

§9A-4-3. Program eligibility.

§9A-4-4. Application for priority of services.

§9A-4-5. Priority of services.

§9A-4-6. Federal law.

CHAPTER 9A, ARTICLE 5. AID TO AT-RISK VETERANS.

§9A-5-1. Legislative finding and purpose.

§9A-5-2. Assistance to at-risk veterans; partnerships.

§9A-5-3. Grant-making authority.

CHAPTER 9A, ARTICLE 6. WEST VIRGINIA MILITARY HALL OF FAME.

§9A-6-1. West Virginia Military Hall of Fame.

CHAPTER 10. PUBLIC LIBRARIES; PUBLIC RECREATION; ATHLETIC ESTABLISHMENTS; MONUMENTS AND MEMORIALS; ROSTER OF SERVICEMEN; EDUCATIONAL BROADCASTING AUTHORITY.

CHAPTER 10, ARTICLE 1. PUBLIC LIBRARIES.

§10-1-1. "Public library" and "governing authority" defined.

§10-1-2. Power of governing authority to establish and maintain libraries; financing.

§10-1-3. Regional library defined; apportionment of regional library expenses.

§10-1-3a. Authority of regional library board to disburse funds.

§10-1-4. Contract with existing public library.

§10-1-5. Board of library directors -- Qualifications; term of office; vacancies; removal; no compensation.

§10-1-6. Board of library directors -- Powers and duties.

§10-1-7. Free use of libraries.

§10-1-8. Annual report.

§10-1-9. Library board to be a corporation; vesting of title to bequests or donations.

§10-1-9a. Fees, service and rental charges; fines; sale of surplus or obsolete materials or equipment; deposit and disbursement of receipts.

§10-1-10. Injury to library property; penalty.

§10-1-11. Willful retention of library property.

§10-1-11a. Effect of article on existing laws.

§10-1-12. State Library Commission.

§10-1-13. State Library Commission – officers.

§10-1-14. Same. – Powers and duties.

§10-1-14a. West Virginia Program for Open Education Resources; material description.

§10-1-15. State Library Commission – Disposition of monetary gifts.

§10-1-16. Regional libraries and library areas – Establishment and location.

§10-1-17. Regional libraries and library areas – Referral of plan to county courts; action on; alteration of plan.

§10-1-18. Regional libraries and library areas — Powers of West Virginia Library Commission.

§10-1-18a. Establishment of state publications; designation clearinghouse; definitions; powers of West Virginia Library Commission; designations by state agencies.

§10-1-19. Regional libraries and library areas – Transfer of certain libraries to Library Commission.

§10-1-20. Aid to libraries by Library Commission.

§10-1-21. Collection of and preservation of library data; surveys; employment of personnel; use of data.

§10-1-22. Confidential nature of certain library records.

§10-1-23. Library Survey; status report; and ten-year plan.

§10-1-24. Library Facilities Improvement Fund.

CHAPTER 10, ARTICLE 1A. INTERSTATE LIBRARY COMPACT.

§10-1A-1. Enactment of compact.

§10-1A-2. Restrictions relating to outlay of public funds.

§10-1A-3. State library agency defined.

§10-1A-4. Interstate library districts; state and federal aid.

§10-1A-5. Compact administrator.

§10-1A-6. Withdrawal.

CHAPTER 10, ARTICLE 2. PUBLIC RECREATION AND PLAYGROUNDS.

§10-2-1. Definitions.

§10-2-2. Authority to establish and conduct public recreation; levy.

§10-2-3. Joint establishment and administration by two or more governing bodies.

§10-2-4. Recreation department or board.

§10-2-4a. Public corporation may be created; name; dissolution; powers; authority; annual accounting; debts prohibited; general powers; bonded officers or employees.

§10-2-5. Article not to affect powers granted by charter or special act.

CHAPTER 10, ARTICLE 2A. ATHLETIC ESTABLISHMENTS.

§10-2A-1. Definitions.

§10-2A-2. Authority to establish and operate athletic establishments; bonds to pay costs.

§10-2A-2a. Joint establishment and operation of athletic establishment.

§10-2A-3. Construction, etc., to be under control of board or committee appointed by board.

§10-2A-4. Powers of board; contracts; employees.

§10-2A-5. Preliminary expenses.

§10-2A-6. Resolution for construction, etc., of establishment; notice and hearing.

§10-2A-7. Acquisition of property or establishments; eminent domain.

§10-2A-8. Bonds for improvements and extension of existing athletic establishments.

§10-2A-9. Items of expense included in cost of athletic establishment.

§10-2A-10. Bonds to be payable from special fund; exemption from taxation.

§10-2A-11. Interest rate and life of bonds; redemption; how payable; form; denominations; negotiability; surplus funds; additional bonds authorized; interim certificates.

§10-2A-12. Obligations not to bind member of board personally.

§10-2A-13. Additional bonds for extension or improvement of athletic establishments.

§10-2A-14. How proceeds of bonds applied; lien.

§10-2A-15. Bonds secured by trust indenture between board and corporate trustees.

§10-2A-16. Sinking fund.

§10-2A-17. Charges and rentals for use of athletic establishment.

§10-2A-18. Accounting system; yearly audit; custodian of funds.

§10-2A-19. Board to pay charges and rentals for use of establishment.

§10-2A-20. Operation under supervision and control of board; leasing.

§10-2A-21. When statutory mortgage lien created; enforcement of lien by bondholders; suit to compel performance of duties.

§10-2A-22. Acquisition of property on which encumbrance exists.

§10-2A-23. Protection and enforcement of rights of bondholders; receivership.

§10-2A-24. Article confers additional powers.

§10-2A-25. Construction of powers conferred.

§10-2A-26. Article liberally construed.

CHAPTER 10, ARTICLE 3. MONUMENTS, TABLETS AND MEMORIALS.

§10-3-1. Monuments for pioneers and historic localities.

§10-3-2. Memorials to soldiers and sailors; sale of existing memorials; memorial fund; levies; board of directors; report of board to county commission; use of memorial; itemized report for public inspection; itemized budget estimate.

CHAPTER 10, ARTICLE 3A. THE WEST VIRGINIA MEMORIAL TO CHILD LABOR.

§10-3A-1. Legislative findings, purposes, intent, and short title.

§10-3A-2. Monument construction commission.

§10-3A-3. Design, construction, and administration of the monument.

§10-3A-4. Funding for the monument; authority for obtaining additional funds to complete or enhance the monument.

§10-3A-5. Memorial inscription or plaque.

§10-3A-6. Conclusion of the commission’s work.

§10-3A-7. Return of monument to state administration.

CHAPTER 10, ARTICLE 4. ROSTER OF WEST VIRGINIA SOLDIERS, SAILORS AND MARINES IN RECENT WARS.

§10-4-1. Preparation and publication; supervision by Adjutant General.

§10-4-2. Contents.

§10-4-3. Contract for printing.

§10-4-4. Distribution.

CHAPTER 10, ARTICLE 5. EDUCATIONAL BROADCASTING AUTHORITY.

§10-5-1. Legislative findings; definitions.

§10-5-2. West Virginia Educational Broadcasting Authority; members; organization; officers; employees; meetings; expenses.

§10-5-2a Repealed Acts, 2018 Reg. Sess., Ch. 105.  

§10-5-3. Powers of authority.The authority shall have the power:

§10-5-4. Funds; right of state agencies, etc., to contribute to authority.

§10-5-5. Advisory councils.

§10-5-5a. Advisory Committee on Journalistic and Editorial Integrity.

§10-5-6. Cooperation with private nonprofit corporations.

§10-5-7. Repealed. Acts, 1967 Reg. Sess., Ch. 54.

CHAPTER 11. TAXATION.

CHAPTER 11, ARTICLE 1. SUPERVISION.

§11-1-1. Office of Tax Commissioner continued and designated the state Tax Division; appointment, term, oath and bond of commissioner; powers and duties generally; sections of division; assistant Tax Commissioner; authorization of criminal background checks conducted by Tax Commissioner for prospective employees; assistant attorneys general to assist commissioner.

§11-1-1a. Provision of legal services.

§11-1-1b. Training of employees.

§11-1-2. General duties and powers of commissioner; appraisers.

§11-1-2a. Refund of taxes erroneously collected.

§11-1-2b. Housing index requirements.

§11-1-3. Aiding board of public works, Auditor and treasurer.

§11-1-4. Biennial report of commissioner; fiscal officers to furnish information.

§11-1-4a. Powers of Tax Commissioner as to tax and revenue statistics.

§11-1-5. Misconduct or negligence of officers.

§11-1-6. Forms and instructions for assessors.

§11-1-7. Assistance to commissioner by prosecuting attorney.

§11-1-8. Repealed. Acts, 2010 Reg. Sess., Ch. 32.

§11-1-9. Holders of short-term permits and licenses to sell; rulemaking.

CHAPTER 11, ARTICLE 1A. APPRAISAL OF PROPERTY.

§11-1A-1. Tax Commissioner to appraise property to ascertain value; relating reappraisal to specified base year; powers and duties of Tax Commissioner regarding statewide reappraisals.

§11-1A-2. Base year for first reappraisal.

§11-1A-3. Definitions.

§11-1A-4. Identification of property to be appraised; persons required to make return.

§11-1A-5. Property excepted from listing for appraisal.

§11-1A-6. Supplemental information required to be filed.

§11-1A-7. When valuations not certified.

§11-1A-8. Ascertainment of assessed value as of July 1, 1983.

§11-1A-9. Subsequent alterations in property; economic change.

§11-1A-10. Valuation of farm property.

§11-1A-11. Valuation of certain classes or species of property; reserve coal properties; oil producing properties; gas producing properties; timberland; active mining mineral interest; commercial real property and industrial land; commercial and industrial furniture, fixtures, machinery and equipment; intangible personal property; public utility property; vehicles, watercraft and aircraft.

§11-1A-12. Division of functions between the Tax Commissioner and assessor; local exceptions to value; revisions by Tax Commissioner; participation by assessor in hearings and appeals.

§11-1A-13. Assurance of fair treatment.

§11-1A-14. Release of results of statewide reappraisal; legislative rule regarding changes in quality or quantity of property; publication and certification of statewide reappraisal.

§11-1A-15. Appraisal of property; lists to county officials.

§11-1A-16. Administrative review of appraisal.

§11-1A-17. Review of appraisal by the county commission sitting as an administrative appraisal review board.

§11-1A-18. Review by circuit court on certiorari.

§11-1A-19. Subsequent statewide reappraisals required.

§11-1A-20. Cooperation of other agencies of state and local government.

§11-1A-21. Electronic data processing system network for property tax administration.

§11-1A-22. Phase-in, determination thereof, application and limitations.

§11-1A-23. Confidentiality and disclosure of property tax returns and return information; offenses; penalties.

§11-1A-24. Creation and use of appraisal manual.

§11-1A-25. Repealed. Acts, 1998 Reg. Sess., Ch. 285.

§11-1A-26. Appraisal of corporate property; reports to Tax Commissioner by corporations.

§11-1A-27. Repealed. Acts, 1997 Reg. Sess., Ch. 60.

§11-1A-28. Review appraisal requirements; qualifications of review appraisers with respect to residential property; review appraisers to be competent witnesses.

§11-1A-29. Requirements for state employees and employees of designated agents; legislative findings; modification of existing contract for mass appraisal; exemption of certain appraisal employees of Tax Commissioner from civil service.

§11-1A-29a. Duty of Tax Commissioner, assessors, sheriffs and county commissions in valuation of property.

§11-1A-30. Severability.

CHAPTER 11, ARTICLE 1B. ADDITIONAL REVIEW OF PROPERTY APPRAISALS; IMPLEMENTATION.

§11-1B-1. Legislative findings and intent.

§11-1B-2. Application of article.

§11-1B-3. Definitions.

§11-1B-4. Appraisal of property.

§11-1B-5. Preparation of property list by Tax Commissioner; publication by sheriff.

§11-1B-6. Notice of appraised values of real property to owner by Tax Commissioner; content; form.

§11-1B-7. Additional newspaper, radio and television advertising required.

§11-1B-8. Review by county commission; petition therefore; hearing; decision.

§11-1B-9. Agreements by owner, Tax Commissioner and assessor; stipulations; agreed values to be used as appraised values.

§11-1B-10. Property tax appraisement consultants; assignment; duties; recommendations to Tax Commissioner.

§11-1B-11. The right of other property owners or assessor to petition for review or intervene.

§11-1B-12. Time of decision by county commission.

§11-1B-13. Duty of assessor to assist county commission; inventory of flood damaged property.

§11-1B-14. Review by circuit court on certiorari.

§11-1B-15. Right of Tax Commissioner, assessor or property owner to review of newly discovered matters; limitations.

§11-1B-16. Reimbursement of costs to assessor and sheriff.

§11-1B-17. Report by county commission required; reports to Legislature.

§11-1B-18. Appraisal of property; date of implementation; assessor to make assessments.

§11-1B-19. Extending the period for hearings in certain cases; limitations; extending period of final determination of certain cases; validation of certain determinations; duty of assessor and Tax Commissioner with respect to certain overvalued or undervalued property; construction of section.

CHAPTER 11, ARTICLE 1C. FAIR AND EQUITABLE PROPERTY VALUATION.

§11-1C-1. Legislative findings.

§11-1C-1a. Further legislative findings and declarations; effect of declarations and clarification of chattel interests in real or tangible personal property.

§11-1C-1b. Phase-out of taxation of intangible personal property.

§11-1C-2. Definitions.

§11-1C-3. Property valuation training and procedures commission generally; appointment; term of office; meetings; compensation.

§11-1C-4. Commission powers and duties; rulemaking.

§11-1C-5. Tax Commissioner powers and duties.

§11-1C-5a. Rules.

§11-1C-5b. Repealed. Acts, 2014 1ES Sess., Ch. 5.

§11-1C-6. Required training for assessors, their staffs and county commissioners.

§11-1C-7. Duties of county assessors; property to be appraised at fair market value; exceptions; initial equalization; valuation plan.

§11-1C-8. Additional funding for assessors' offices; maintenance funding.

§11-1C-9. Periodic valuations.

§11-1C-10. Valuation of industrial property and natural resources property by Tax Commissioner; penalties; methods; values sent to assessors.

§11-1C-11. Managed timberland; findings, purposes and declaration of legislative intent; implementation; inspection and determination of qualification.

§11-1C-11a. Certification of managed timberland; assessment of property; penalty for failure to comply.

§11-1C-11b. Valuation; rulemaking; aggrieved person and taxpayer protests; exhaustion of remedies; compliance inspection; notice of revocation; appeal; effective date.

§11-1C-11c. Valuation of oil and gas drilling rigs.

§11-1C-12. Board of equalization and review; assessments; board of public works.

§11-1C-13. Severability.

§11-1C-14. Confidentiality and disclosure of return information to develop or maintain a mineral mapping or geographic information system; offenses; penalties.

CHAPTER 11, ARTICLE 2. ASSESSORS.

§11-2-1. Assessment districts and assessors.

§11-2-2. Deputy assessors.

§11-2-3. Selection of deputy assessors.

§11-2-4. Apportionment of work.

§11-2-5 [Repealed]

§11-2-5(56). Salaries paid out of county fund.

§11-2-5a. Repealed. Acts, 1980 Reg. Sess., Ch. 31.

§11-2-5a(2). Additional compensation; additional duties -- Berkeley County.

§11-2-6. Correction of lists by assessor.

§11-2-7. State and local meetings.

§11-2-8. Records of assessor.

§11-2-9. List of violations furnished prosecuting attorney.

§11-2-10. Repealed. Acts, 1971 Reg. Sess., Ch. 23.

§11-2-11. Exception.

CHAPTER 11, ARTICLE 3. ASSESSMENTS GENERALLY.

§11-3-1. Time and basis of assessments; true and actual value; default; reassessment; special assessors; criminal penalty.

§11-3-1a. Magisterial districts as tax districts; legislative findings; terms defined.

§11-3-1b. Recordation of plat or designation of land use not to be basis for assessment; factors for valuation; legislative rule; effective dates.

§11-3-2. Canvass by assessor; lists of property.

§11-3-2a. Notice of increased assessment required for real property; exceptions to notice.

§11-3-3. Who to furnish property list.

§11-3-3a. Building or real property improvement notice; notice filed with assessors; when not required; penalties.

§11-3-4. Repealed. Acts, 1983 1st. Ex. Sess., Ch. 15.

§11-3-5. Correction of previous property books; entry of omitted property.

§11-3-5a. Notification to assessor of changed use; independent action of director; penalties; effective date.

§11-3-6. Statements of assessed valuations for municipalities and boards of education; extension of levies.

§11-3-7. Fixtures and machinery.

§11-3-7a. Chattel interests in real and tangible personal property.

§11-3-8. Who deemed owner for purposes of taxation.

§11-3-9. Property exempt from taxation.

§11-3-10. Failure to list property, etc.; collection of penalties and forfeitures.

§11-3-10a. Repealed. Acts, 1974 Reg. Sess., Ch. 130.

§11-3-10b. Exemption of bank deposits and money from forfeitures and penalties.

§11-3-11. Making or correction of list by assessor.

§11-3-12. Assessment of corporate property; reports to assessors by corporations.

§11-3-13. Entry of corporate property by assessor.

§11-3-14. Assessment of stock, realty and tangible personal property of banks.

§11-3-14a. Taxation of building and loan associations and federal savings and loan associations.

§11-3-15. Assessment of capital used in trade or business by natural persons or unincorporated businesses.

§11-3-15a. Assessment of property of limited liability companies.

§11-3-15b. Notice of increase in assessed value of business personal property.

§11-3-15c. Petition for assessor review of improper valuation of real property.

§11-3-15d. Administrative review of tangible personal property valuation by assessor.

§11-3-15e. Contents of petition based on income approach to value of real property.

§11-3-15f. Rejection of petition; amended petition; appeal options.

§11-3-15g. Meeting between assessor and petitioner.

§11-3-15h. Ruling on petition.

§11-3-15i. Petitioner’s right to appeal.

§11-3-16. Totals of property books.

§11-3-17. Assessment of property of assessor and deputies.

§11-3-18. Tax assessment and collection when emergency exists.

§11-3-19. Property books; time for completing; extension of levies; copies.

§11-3-20. False entries in property books.

§11-3-21. Violations where no penalty prescribed.

§11-3-22. Expenses of assessors.

§11-3-23. Alterations in property books.

§11-3-23a. Informal review and resolution of classification, taxability and valuation issues.

§11-3-24. Review and equalization by county commission.

§11-3-24a. Protest of classification or taxability to assessor; appeal to Tax Commissioner, appeal to Office of Tax Appeals.

§11-3-24b. Board of Assessment Appeals.

§11-3-25. Relief in circuit court against erroneous assessment.

§11-3-25a. Payment of taxes that become due while appeal is pending.

§11-3-25b. Appeal to Office of Tax Appeals.

§11-3-26. Contents and effect of order granting relief.

§11-3-27. Relief in county commission from erroneous assessments.

§11-3-28. Definitions.

§11-3-29. Levies to be based only on values ascertained.

§11-3-30. Exception.

§11-3-31. Generally applied, and usual and customary practices and procedures utilized by assessors prior to July 2, 1982; limit of liability.

§11-3-32. Effective date of amendments.

§11-3-33. Rules.

CHAPTER 11, ARTICLE 4. ASSESSMENT OF REAL PROPERTY.

§11-4-1. Land books to contain separate lists; entry of town lots; entry separately for districts.

§11-4-2. Form of landbooks.

§11-4-3. Definitions.

§11-4-4. Making out land books; using copy of last landbook; correcting errors.

§11-4-5. Information to be obtained from landowners by assessor; corrections in landbook of previous year.

§11-4-6. Transfers on books.

§11-4-7. Entry of lands acquired from different sources.

§11-4-8. Lists of transfers of title for assessors.

§11-4-9. Assessment of different estates; undivided interests.

§11-4-10. Land and buildings assessed separately; town lots; back taxing of omitted buildings.

§11-4-11. New buildings.

§11-4-12. Assessment of decedent's lands.

§11-4-13. Lands purchased at tax sale for state or by an individual.

§11-4-14. Assessment of lands lying in more than one county.

§11-4-15. Assessment upon conveyance of part of tract lying in more than one county.

§11-4-16. Assessment upon conveyance of part of tract lying in more than one district.

§11-4-17. Consolidation of contiguous tracts or mineral or timber interests.

§11-4-18. Division or consolidation of tracts for segregation.

§11-4-19. Land taken for public road or railroad.

§11-4-20. Ferries.

§11-4-21. Repealed. Acts, 1981 Reg. Sess., Ch. 197.

CHAPTER 11, ARTICLE 5. ASSESSMENT OF PERSONAL PROPERTY.

§11-5-1. What personal property taxable.

§11-5-2. Personal property books.

§11-5-3. Definitions.

§11-5-4. In what district personalty assessed.

§11-5-5. Valuation of credits and investments.

§11-5-6. Property or stock of corporations.

§11-5-7. Household furniture.

§11-5-8. Assessment of transients selling goods.

§11-5-9. Ascertainment of property held under order of court.

§11-5-10. Entry of omitted personalty taxes.

§11-5-10a. Release of taxes, interest and charges, on bank deposits and money not assessed prior to November 4, 1958.

§11-5-11. Mobile homes used by the owner for residential purposes and located on land not owned by the mobile homeowner.

§11-5-12. Mobile homes situate upon property owned by a person other than owner of mobile home.

§11-5-13. Exemption of inventory and warehouse goods.

§11-5-13a. Application of exemption to finished goods in warehouse.

§11-5-14. Assessment of motor vehicles previously titled jointly by married couples following final divorce order.

§11-5-15. Dealer collection of fees on heavy equipment rental inventory.

CHAPTER 11, ARTICLE 6. ASSESSMENT OF PUBLIC SERVICE BUSINESSES.

§11-6-1. Returns of property to board of public works.

§11-6-2. Same -- Railroads.

§11-6-3. Same -- Toll bridges.

§11-6-4. Same -- Car line companies.

§11-6-5. Same -- Pipeline companies.

§11-6-6. Same -- Express companies.

§11-6-7. Same -- Telegraph and telephone companies.

§11-6-7a. Repealed. Acts, 1999 Reg. Sess., Ch. 265.

§11-6-7b. Repealed. Acts, 1999 Reg. Sess., Ch. 265.

§11-6-8. Form and manner of making return; failure to make return; criminal penalty.

§11-6-9. Compelling such return; procuring information and tentative assessments by Tax Commissioner.

§11-6-10. Failure to give information required by board of public works; criminal penalty.

§11-6-11. Valuation of property by board.

§11-6-11a. Adjustment of valuation by board.

§11-6-11b. Repealed. Acts, 1986 Reg. Sess., Ch. 156.

§11-6-11c. Repealed. Acts, 1986 Reg. Sess., Ch. 156.

§11-6-11d. Repealed. Acts, 1986 Reg. Sess., Ch. 156.

§11-6-11e. Repealed. Acts, 1986 Reg. Sess., Ch. 156.

§11-6-12. Appeal from valuation by board.

§11-6-12a. Relief from erroneous assessments.

§11-6-13. Apportionment of value among counties, districts and municipalities.

§11-6-13a. Repealed. Acts, 1986 Reg. Sess., Ch. 156.

§11-6-13b. Repealed. Acts, 1986 Reg. Sess., Ch. 156.

§11-6-13c. Repealed. Acts, 1986 Reg. Sess., Ch. 156.

§11-6-13d. Repealed. Acts, 1986 Reg. Sess., Ch. 156.

§11-6-13e. Repealed. Acts, 1986 Reg. Sess., Ch. 156.

§11-6-13f. Repealed. Acts, 1986 Reg. Sess., Ch. 156.

§11-6-13g. Repealed. Acts, 1986 Reg. Sess., Ch. 156.

§11-6-13h. Repealed. Acts, 1986 Reg. Sess., Ch. 156.

§11-6-13i. Repealed. Acts, 1986 Reg. Sess., Ch. 156.

§11-6-13j. Repealed. Acts, 1986 Reg. Sess., Ch. 156.

§11-6-14. Certification of levies to Auditor.

§11-6-15. Failure of officers to perform duties as to property of public service corporations.

§11-6-16. Entry of assessment by Auditor of property of such public service businesses.

§11-6-17. Injunction to restrain collection of tax.

§11-6-18. Payment of assessment by owner or operator.

§11-6-19. Accounting by sheriff for district and municipal taxes from public service corporations.

§11-6-20. No release of taxes assessed against such corporations.

§11-6-21. Accounting for levies against public service corporations.

§11-6-22. Certification by Auditor of amount chargeable to sheriff from levies against public service corporations; payment of amount due municipality.

§11-6-23. Lien of taxes; notice; collection by suit.

§11-6-24. Assessment of buildings and real estate of public service corporations.

§11-6-25. Exception.

§11-6-26. Operating fund for public utilities division in Auditor’s Office.

§11-6-27. Public utilities tax loss restoration fund.

CHAPTER 11, ARTICLE 6A. POLLUTION CONTROL FACILITIES TAX TREATMENT.

§11-6A-1. Declaration of policy.

§11-6A-2. Definition.

§11-6A-3. Tax treatment of pollution control facilities.

§11-6A-4. Regulations.

§11-6A-5. Coal waste disposal power projects.

§11-6A-5a. Wind power projects.

CHAPTER 11, ARTICLE 6B. HOMESTEAD PROPERTY TAX EXEMPTION.

§11-6B-1. Purpose.

§11-6B-2. Definitions.

§11-6B-3. Twenty thousand dollar homestead exemption allowed.

§11-6B-4. Claim for exemption; renewals; waiver of exemption.

§11-6B-5. Determination; notice of denial of claim or exemption.

§11-6B-6. Appeals procedure.

§11-6B-7. Property tax books.

§11-6B-8. Repealed. Acts, 1983 1st. Ex. Sess., Ch. 15.

§11-6B-9. Forms, instructions and regulations.

§11-6B-10. Criminal penalties; restitution.

§11-6B-11. Severability.

§11-6B-12. Effective date.

CHAPTER 11, ARTICLE 6C. SPECIAL METHOD FOR APPRAISING DEALER VEHICLE INVENTORY.

§11-6C-1. Inventory included within scope of article.

§11-6C-2. Method for determining market value of dealer vehicle inventory, dealer motorboat inventory, farm equipment dealers inventory, daily passenger rental car inventory and house trailer and factory-built homes inventory.

§11-6C-3. Owner to file return estimating market value.

§11-6C-4. Determination of tax on dealer vehicle inventory, daily passenger rental car inventory, dealer motorboat inventory, farm equipment dealers inventory or house trailer and factory-built homes inventory.

§11-6C-5. Intent of this article; Tax Commissioner to promulgate rules.

CHAPTER 11, ARTICLE 6D. ALTERNATIVE-FUEL MOTOR VEHICLES TAX CREDIT.

§11-6D-1. Legislative findings and purpose.

§11-6D-2. Definitions.

§11-6D-3. Credit allowed for alternative-fuel motor vehicles and qualified alternative-fuel vehicle refueling infrastructure; application against personal income tax, business franchise tax or corporate net income tax; effective date.

§11-6D-4. Eligibility for credit.

§11-6D-5. Amount of credit for alternative-fuel motor vehicles.

§11-6D-6. Amount of credit for qualified alternative-fuel vehicle refueling infrastructure.

§11-6D-7. Duration of availability of credit.

§11-6D-8. Commissioner to design forms and schedules; promulgation of rules.

§11-6D-9. Carryover credit allowed; recapture of credit.

CHAPTER 11, ARTICLE 6E. SPECIAL METHOD FOR VALUATION OF CERTAIN MANUFACTURING PRODUCTION PROPERTY.

§11-6E-1. Short title.

§11-6E-2. Definitions.

§11-6E-3. Valuation of specialized manufacturing production property.

§11-6E-4. Initial determination by county assessor.

§11-6E-5. Protest and appeal.

§11-6E-6. Effective date.

CHAPTER 11, ARTICLE 6F. SPECIAL METHOD FOR APPRAISING QUALIFIED CAPITAL ADDITIONS TO MANUFACTURING FACILITIES.

§11-6F-1. Legislative findings.

§11-6F-2. Definitions.

§11-6F-3. Tax treatment of certified capital addition property.

§11-6F-4. Application and certification.

§11-6F-5. Authority to propose rules.

§11-6F-6. Effective date, expiration of two-mile limitation.

CHAPTER 11, ARTICLE 6G. ASSESSMENT OF INTERSTATE PUBLIC SERVICE CORPORATION MOTOR VEHICLE BUSINESSES REGISTERED UNDER A PROPORTIONAL REGISTRATION AGREEMENT.

§11-6G-1. Repealed. Acts, 1999 Reg. Sess., Ch. 265.

§11-6G-2. Disclosure of required information to the Tax Commissioner.

§11-6G-3. Interstate motor vehicle business; calculation of tax.

§11-6G-3a. Reduced fees for portion of year.

§11-6G-3b. Reduced fees for transfer of vehicles.

§11-6G-4. Form and manner of making disclosure; failure to make disclosure; criminal penalty.

§11-6G-5. Compelling such disclosure; procuring information and tentative assessments by motor vehicles commissioner.

§11-6G-6. Failure to give information required by motor vehicles commissioner; criminal penalty.

§11-6G-7. Adjustment of valuation by interstate commerce appeals board.

§11-6G-8. Appeal from valuation by board.

§11-6G-9. Certification of levies to Auditor.

§11-6G-10. Failure of officers to perform duties as to property of interstate motor vehicle corporations.

§11-6G-11. Injunction to restrain collection of tax.

§11-6G-12. Payment of assessment by owner or operator.

§11-6G-13. No release of taxes assessed against such corporations.

§11-6G-14. Accounting for levies against interstate commercial motor vehicle corporations.

§11-6G-15. Certification by Auditor of amount chargeable to sheriff from levies against interstate motor vehicles; payment of amount due municipality.

§11-6G-16. Lien of taxes; notice; collection by suit.

§11-6G-17. Operating fund for interstate commerce disclosure division in Auditor's office.

§11-6G-18. Severability.

CHAPTER 11, ARTICLE 6H. VALUATION OF SPECIAL AIRCRAFT PROPERTY.

§11-6H-1. Short title.

§11-6H-2. Definitions.

§11-6H-3. Valuation of special aircraft property.

§11-6H-4. Initial determination by county assessor.

§11-6H-5. Protest and appeal.

§11-6H-6. Report on economic benefit.

§11-6H-7. Effective date.

CHAPTER 11, ARTICLE 6I. SENIOR CITIZEN PROPERTY TAX PAYMENT DEFERMENT ACT.

§11-6I-1. Repealed. Acts, 2011 Reg. Sess., Ch. 162.

§11-6I-2. Repealed. Acts, 2011 Reg. Sess., Ch. 162.

§11-6I-3. Repealed. Acts, 2011 Reg. Sess., Ch. 162.

§11-6I-4. Repealed. Acts, 2011 Reg. Sess., Ch. 162.

§11-6I-5. Repealed. Acts, 2011 Reg. Sess., Ch. 162.

§11-6I-6. Repealed. Acts, 2011 Reg. Sess., Ch. 162.

§11-6I-7. Repealed. Acts, 2011 Reg. Sess., Ch. 162.

§11-6I-8. Repealed. Acts, 2011 Reg. Sess., Ch. 162.

§11-6I-9. Repealed. Acts, 2011 Reg. Sess., Ch. 162.

§11-6I-10. Repealed. Acts, 2011 Reg. Sess., Ch. 162.

§11-6I-11. Repealed. Acts, 2011 Reg. Sess., Ch. 162.

CHAPTER 11, ARTICLE 6J. SPECIAL METHOD FOR VALUATION OF CERTAIN HIGH-TECHNOLOGY PROPERTY.

§11-6J-1. Short title.

§11-6J-2. Definitions.

§11-6J-3. Valuation of certain specialized high-technology property.

§11-6J-4. Initial determination by county assessor.

§11-6J-5. Protest and appeal.

§11-6J-6. Effective date.

§11-6J-7. Report on economic benefit.

CHAPTER 11, ARTICLE 6K. ASSESSMENT OF INDUSTRIAL PROPERTY AND NATURAL RESOURCES PROPERTY.

§11-6K-1. Time and basis of assessments; true and actual value; and returns of property to Tax Commissioner.

§11-6K-2. Definitions.

§11-6K-3. Form and manner of making return; failure to timely make return; penalties.

§11-6K-4. Review of returns; procuring information for tentative appraisals; tentative appraisals by Tax Commissioner; notification to taxpayers.

§11-6K-5. Informal petition to Tax Commissioner for review of tentative appraisals.

§11-6K-6. Final appraisal of industrial property and natural resources property by Tax Commissioner; appraisals sent to assessors; appeals of Tax Commissioner's appraisals.

§11-6K-7. Effective date.

§11-6K-8. Rules.

CHAPTER 11, ARTICLE 6L. SPECIAL METHOD FOR VALUATION OF CERTAIN WIRELESS TECHNOLOGY PROPERTY.

§11-6L-1. Short title.

§11-6L-2. Definitions.

§11-6L-3. Limited-time valuation of certain specialized wireless technology property.

§11-6L-4. Initial determination; protest and appeal.

§11-6L-5. Effective date.

CHAPTER 11, ARTICLE 7. CAPITATION TAXES.

§11-7-1. Collection of capitation taxes for tax year 1970; effective date; legislative intent.

CHAPTER 11, ARTICLE 8. LEVIES.

§11-8-1. Declarations.

§11-8-2. Legislative findings.

§11-8-3. Purposes.

§11-8-4. Definition of taxing units.

§11-8-5. Classification of property for levy purposes.

§11-8-6. Aggregate of taxes on different classifications; taxing units authorized to lay levies.

§11-8-6a. Levies on each classification by Board of Public Works.

§11-8-6b. Maximum levies on each classification by county courts; order of levies.

§11-8-6c. Maximum levies on each classification by county boards of education; order of levy; exceeding levy for school bond issues.

§11-8-6d. Maximum levies on each classification by municipalities; order of levy.

§11-8-6e. Effect on regular levy rate when appraisal results in tax increase; public hearings.

§11-8-6f. Regular school board levy rate; creation and implementation of Growth County School Facilities Act; creation of Growth County School Facilities Act Fund.

§11-8-6g. Effect on special levy rates when appraisal results in tax revenue increase; public hearings.

§11-8-7. Increase of current expense levies when debt levies not required.

§11-8-8. Levies by board of public works; certification.

§11-8-9. Meetings of local levying bodies.

§11-8-10. Levy estimate by county court; certification to Tax Commissioner and publication.

§11-8-10a. Adjourned session of county court to hear objections to proposed levies; approval of estimate and levy by Tax Commissioner; first levy for bonded indebtedness, second for indebtedness not bonded, then for current expenses.

§11-8-11. Certification of levy order; duties of clerk, assessor and collecting officer; delinquent lists.

§11-8-12. Levy estimate by board of education; certification and publication.

§11-8-12a. Adjourned session of board of education to hear objections to proposed levies; approval of estimate and levy by Tax Commissioner; first levy for bonded and other indebtedness and indebtedness not bonded, second for Permanent Improvement Fund, then for current expenses.

§11-8-13. Certification of levy order to Tax Commissioner and county superintendent; reports by superintendent of levies; extension and collection of levies.

§11-8-14. Levy estimate by municipality; certification to Tax Commissioner and publication.

§11-8-14a. Adjourned session of municipal governing body to hear objections; approval of levies by Tax Commissioner; first levy for bonded indebtedness and indebtedness not bonded, then for current expenses.

§11-8-14b. Levy of additional tax.

§11-8-15. Certification of municipal levies.

§11-8-16. What order for election to increase levies to show; vote required; amount and continuation of additional levy; issuance of bonds.

§11-8-16A. Repealed. Acts, 2014 Reg. Sess., Ch. 47.

§11-8-17. Special levy elections; notices; conduct of election; supplies; canvass of returns; form of ballot.

§11-8-18. Tax commissioner to furnish forms of statements and Attorney General to furnish forms for elections.

§11-8-19. Repealed. Acts, 1939 Reg. Sess., Ch. 132.

§11-8-19a. Repealed. Acts, 1939 Reg. Sess., Ch. 132.

§11-8-20. Levy apportioned to taxing district for current expense but not needed may be used for its debt purposes or passed on to lesser taxing district for debt purposes.

§11-8-21. Amount of levy, with consent of Tax Commissioner, when fiscal body required by law to levy for indebtedness, property within municipality not being subject to levy.

§11-8-22. Supersedeas to levy order; rescission or reversal; return of money collected; recovery by action.

§11-8-23. Statement of fiscal body when levies not sufficient to meet requirements of existing contractual indebtedness.

§11-8-24. Petition for review of findings of tax commissioner and levy order; notice of intention to file; intervention; hearing and findings; appeal to Supreme Court of Appeals; refund if liens found excessive; recovery by action.

§11-8-25. Funds expended only for purposes for which raised.

§11-8-25a. Right of county court to expend surplus funds for equalization and revaluation.

§11-8-26. Unlawful expenditures by local fiscal body.

§11-8-26a. Revision of levy estimate.

§11-8-27. When indebtedness, contracts or drafts are void.

§11-8-28. Suit to recover unlawful expenditure or to cancel obligation.

§11-8-29. Personal liability of official participating in unlawful expenditure.

§11-8-30. Recovery of unlawful expenditure from participating official by action; costs.

§11-8-31. Criminal liability of official violating provisions of article; proceeding for removal.

§11-8-31a. Recovery of attorneys' fees authorized.

§11-8-32. Publication.

§11-8-33. Exceptions as to fiscal year beginning July 1, 1961, and as to city of Huntington.

CHAPTER 11, ARTICLE 8A. COUNTY-WIDE LEVY FOR DISTRICT DEBT SERVICE.

§11-8A-1. Repealed. Acts, 1967 Reg. Sess., Ch. 105.

CHAPTER 11, ARTICLE 9. CRIMES AND PENALTIES.

§11-9-1. Short title; arrangement; classification.

§11-9-2. Application of this article.

§11-9-2a. Criminal investigation division established; funding of same.

§11-9-3. Definitions.

§11-9-4. Failure to pay tax or file return or report.

§11-9-5. Failure to account for and pay over another's tax.

§11-9-6. Failure to collect or withhold tax.

§11-9-7. False statements to purchasers, lessees, or employees relating to tax.

§11-9-8. Willful failure to maintain records or supply information; misuse of exemption certificate.

§11-9-9. Aiding, abetting, assisting or counseling in criminal violation.

§11-9-10. Attempt to evade tax.

§11-9-11. Engaging in business without payment of business franchise registration tax; posting business franchise registration certificate.

§11-9-12. Engaging in business without a business franchise registration certificate.

§11-9-13. Release on probation; conditions of probation.

§11-9-14. Venue.

§11-9-15. Limitation on prosecution.

§11-9-16. Effective date; former law preserved for certain purposes.

§11-9-17. Severability.

CHAPTER 11, ARTICLE 10. WEST VIRGINIA TAX PROCEDURE AND ADMINISTRATION ACT.

§11-10-1. Legislative findings.

§11-10-2. Short title; arrangement and classification.

§11-10-3. Application of this article.

§11-10-4. Definitions.

§11-10-5. General power; regulations and forms.

§11-10-5a. Investigations.

§11-10-5aa. Confidentiality of information obtained during telecommunications tax study.

§11-10-5b. Subpoena and subpoena duces tecum.

§11-10-5bb. Applying lottery prizes to tax liabilities.

§11-10-5c. Returns by Tax Commissioner.

§11-10-5cc. Disclosure of certain tax information to Commissioner of Highways.

§11-10-5d. Confidentiality and disclosure of returns and return information.

§11-10-5dd. Disclosure of certain tax information pursuant to written agreements with state agencies purchasing or leasing goods or services or the Enterprise Resource Planning Board to facilitate purchasing; and the State Auditor.

§11-10-5e. Service of notice.

§11-10-5ee. Limitations on claiming credits and rebates; rulemaking.

§11-10-5f. Timely filing and paying.

§11-10-5g. Time for performance of acts where last day falls on Saturday, Sunday or legal holiday.

§11-10-5h. Enforcement proceedings.

§11-10-5i. Enforcement powers.

§11-10-5j. Liability for taxes withheld or collected.

§11-10-5k. Fractional parts of a cent.

§11-10-5l. Payment of estimated tax.

§11-10-5m. Overpayment of installments.

§11-10-5n. Payment by commercially acceptable means.

§11-10-5o. Notice of fiduciary relationship.

§11-10-5p. Effective date of amendments.

§11-10-5q. Settlement agreements and compromises.

§11-10-5r. Technical assistance advisories.

§11-10-5s. Disclosure of certain taxpayer information.

§11-10-5t. Payment by electronic fund transfers.

§11-10-5u. Disclosure of persons making retail sales of tobacco products.

§11-10-5v. Disclosure of tax information to the treasurer for return, recovery and disposition of unclaimed and abandoned property.

§11-10-5w. Confidentiality and disclosure of information set forth in the oil and gas combined reporting form specified in subsection (d), section three-a, article thirteen-a of this chapter to county assessors, the Department of Environmental Protection and to the Public Service Commission; offenses; penalties.

§11-10-5x. Waiver of derivative tax, interest and penalty imposed on board members or directors of charitable and tax exempt organizations imposed on innocent governing board resulting from defaults or delinquencies of the organization.

§11-10-5y. Disclosure of return information to Consolidated Public Retirement Board.

§11-10-5z. Electronic filing for certain persons.

§11-10-6. Mathematical or clerical errors; collection of balance due on return without remittance.

§11-10-7. Assessment.

§11-10-7a. Abatement.

§11-10-7b. Abatement of interest attributable to errors and by tax division.

§11-10-7c. Abatement of any penalty or addition to tax attributable to written advice by Tax Commissioner.

§11-10-7d. Combining assessments.

§11-10-8. Notice of assessment; petition for reassessment or payment of assessment within sixty days; finality of assessment; payment of final assessment; effective date.

§11-10-9. Hearing procedure.

§11-10-9a. Small claims procedure; disputes involving $10,000 or less.

§11-10-10. Appeals.

§11-10-10a. Commissioner allowed to acquiesce or not acquiesce in decisions of office of tax appeals or circuit court.

§11-10-11. Collection of tax.

§11-10-11a. Administration of special district excise tax; commission authorized.

§11-10-11b. Fund creation; authorization for expenditure.

§11-10-11c. State administration of local sales and use taxes and excise taxes; jurisdiction and standing before the office of tax appeals; rule-making authority.

§11-10-12. Liens, release; subordination; foreclosure; withdrawal.

§11-10-13. Levy and distraint.

§11-10-13a. Property exempt from levy.

§11-10-13b. Surrender of property subject to levy.

§11-10-13c. Sale of seized property.

§11-10-13d. Sale of perishable goods.

§11-10-13e. Redemption of property.

§11-10-13f. Certificate of sale; deed to real property; notice and access to recover personal property; abandonment and removal of personal property.

§11-10-13g. Legal effect of certificate of sale of personal property and deed of real property.

§11-10-13h. Records of sale.

§11-10-13i. Expense of levy and sale.

§11-10-13j. Application of proceeds of levy.

§11-10-13k. Authority to release levy and return property.

§11-10-14. Overpayments; credits; refunds and limitations.

§11-10-14a. Tax refund check-off programs.

§11-10-14b. Monetary remedies for overpayments due to unconstitutionality.

§11-10-14c. Prompt payment of refunds of personal income taxes.

§11-10-14d. Prompt payment of refunds of corporation net income taxes.

§11-10-15. Limitations on assessment.

§11-10-16. Limitations on collection.

§11-10-17. Interest.

§11-10-17a. Determination of rate of interest.

§11-10-18. Additions to tax.

§11-10-18a. Additions to tax for failure to pay estimated income or business franchise tax.

§11-10-18b. Additions to tax for failure to pay any other estimated tax.

§11-10-18c. Failure to file partnership return or report.

§11-10-19. Penalties.

§11-10-19a. Failure to file correct information returns.

§11-10-20. Effective date; transition rules.

§11-10-21. Severability.

§11-10-22. Information returns and due date thereof.

§11-10-23. Alternative dispute resolution of tax disputes.

§11-10-24. Commissioner to review taxpayer problem resolution procedures; report to Legislature.

§11-10-25. Taxpayer must show tax exemption applies; presumption.

§11-10-26. Adjustment for correction of erroneous distribution of funds, limitation period, immunity of agencies, subdivisions, and instrumentalities of this state.

§11-10-27. Administrative fees.

CHAPTER 11, ARTICLE 10A. WEST VIRGINIA OFFICE OF TAX APPEALS.

§11-10A-1. Legislative finding; purpose.

§11-10A-2. Definitions.

§11-10A-3. Office of tax appeals created.

§11-10A-4. Principal office; place for hearings; county commission to provide facilities.

§11-10A-5. Seal; authenticating records; judicial notice.

§11-10A-6. Chief Administrative Law Judge; appointment, term and vacancy; qualifications; compensation; conflicts of interest prohibited; removal.

§11-10A-7. Powers and duties of Chief Administrative Law Judge; all employees, except Chief Administrative Law Judge, members of classified service; qualifications of administrative law judges.

§11-10A-8. Jurisdiction of Office of Tax Appeals.

§11-10A-9. Appeal to Office of Tax Appeals; petition; answer.

§11-10A-10. Hearing procedures.

§11-10A-11. Small claims hearing.

§11-10A-12. Powers of the office of tax appeals.

§11-10A-13. Subpoenas; service; cost; fees; relief; disobedience; oath.

§11-10A-14. Recording hearings; notice; record; transcripts; costs.

§11-10A-15. Appearances before the office of tax appeals.

§11-10A-16. Decisions and orders of the office of tax appeals; publication.

§11-10A-17. Service of notice of final decisions and orders.

§11-10A-18. Finality of decision by the office of tax appeals; amount due payable; prompt refunds.

§11-10A-19. Judicial review of office of tax appeals decisions.

§11-10A-20. Rules required.

§11-10A-21. Timely filing.

§11-10A-22. Time for performance of acts where last day falls on Saturday, Sunday or legal holiday.

§11-10A-23. Confidentiality.

CHAPTER 11, ARTICLE 10B. TAX PENALTY AND ADDITIONS TO TAX AMNESTY.

§11-10B-1. Legislative intent.

§11-10B-2. Definitions.

§11-10B-3. Development and administration of program, implementation of article.

§11-10B-4. Duration and application of program.

§11-10B-5. Waiver of penalties; criminal immunity; exceptions and limitations.

§11-10B-6. Application for amnesty; requirements; deficiency assessment.

§11-10B-7. Publicity efforts.

§11-10B-8. Disposition of revenue collected.

CHAPTER 11, ARTICLE 10C. BENEFITS-FUNDED PURCHASING.

§11-10C-1. Legislative finding; short title and purpose.

§11-10C-2. Authorization of benefits-funded automated tax administration system purchasing program; reports; expiration of authority.

§11-10C-3. Benefits funding.

§11-10C-4. Monthly determination of increased revenue attributable to automated tax administration system; monthly report; deposit of moneys; creation and operation of automated tax administration system development fund; annual report.

§11-10C-5. Transfer of funds; repeal of article.

CHAPTER 11, ARTICLE 10D. TAX AMNESTY PROGRAM.

§11-10D-1. Short title.

§11-10D-2. Legislative intent and findings.

§11-10D-3. Definitions.

§11-10D-4. Development and administration of tax amnesty program, implementation of article.

§11-10D-5. Duration and application of program.

§11-10D-6. Waiver of penalties; criminal immunity; exceptions and limitations.

§11-10D-7. Application for amnesty; requirements; deficiency assessment.

§11-10D-8. Publicity efforts.

§11-10D-9. Examination of amnesty returns and taxpayer books and records.

§11-10D-10. Disposition of revenue collected.

§11-10D-11. Penalty on liabilities eligible for amnesty for which taxpayer did not apply for amnesty.

§11-10D-12. Report to Legislature and Governor.

§11-10D-13. Suspension of inconsistent code provisions.

CHAPTER 11, ARTICLE 10E. TAX SHELTER VOLUNTARY COMPLIANCE PROGRAM.

§11-10E-1. Short title.

§11-10E-2. Tax shelter voluntary compliance program.

§11-10E-3. "Tax avoidance transaction" defined.

§11-10E-4. Use of evidence of participation in the program.

§11-10E-5. Reportable transactions.

§11-10E-6. Failure to register tax shelter or maintain list.

§11-10E-7. Promoting tax shelters.

§11-10E-8. Registration of tax shelters.

§11-10E-9. Investor lists.

§11-10E-10. Suspension of inconsistent code provisions.

CHAPTER 11, ARTICLE 11. ESTATE TAXES.

§11-11-1. Short title; arrangement and classification.

§11-11-2. Definitions.

§11-11-3. Imposition of tax.

§11-11-4. Tax on transfer of estate of residents; credit; property of residents defined.

§11-11-5. Tax on transfer of estate of nonresidents; property of nonresidents defined; exemption.

§11-11-6. Tax on transfer of estate of aliens.

§11-11-7. Nonprobate inventory of estates; penalties.

§11-11-8. Estate tax returns.

§11-11-9. Extension of time for filing return.

§11-11-10. Amended returns.

§11-11-11. Returns executed by Tax Commissioner.

§11-11-12. Report of change in federal estate tax.

§11-11-13. Payment of tax.

§11-11-14. Extension of time for payment.

§11-11-15. Interest.

§11-11-16. Receipts for taxes.

§11-11-17. Special lien for estate tax.

§11-11-17a. Discharge of nonresident decedent's real property in absence of ancillary administration, termination.

§11-11-18. Discharge of estate; notice of lien; limitation on lien; etc.

§11-11-19. Final accounting delayed until liability for tax determined.

§11-11-20. Liability of personal representatives; etc.

§11-11-21. Duty of resident personal representative of nonresident decedent.

§11-11-22. Duties and powers of corporate personal representatives of nonresident decedents.

§11-11-23. Proof of payment of death taxes to state of domicile.

§11-11-24. Domicile of decedent.

§11-11-25 Repealed. Acts, 1988 Reg. Sess., Ch. 118.

§11-11-26. Sale of real estate by personal representative to pay tax.

§11-11-27. Prima facie liability for tax.

§11-11-28. Apportionment of West Virginia estate taxes; deduction of taxes by the fiduciary from shares of beneficiaries.

§11-11-29. Time for assessment of tax.

§11-11-30. Refund of excess tax due to overpayment of federal estate tax.

§11-11-31. Agreements as to amount of tax due.

§11-11-32. Repealed. Acts, 1996 Reg. Sess., Ch. 233.

§11-11-33. Administration of article by Tax Commissioner.

§11-11-34. Appointment of special appraisers.

§11-11-35. Privacy of information.

§11-11-36. Money penalty for failure to produce records.

§11-11-37. Interpretation and construction.

§11-11-38. Estates to which article applies; former law preserved.

§11-11-39. Effectiveness of this article.

§11-11-40. General procedure and administration.

§11-11-41. Criminal penalties.

§11-11-42. Severability.

§11-11-43. Effective date.

CHAPTER 11, ARTICLE 11A. INTERSTATE COMPROMISE OF INHERITANCE AND DEATH TAXES.

§11-11A-1. Procedure and authority.

§11-11A-2. "State" defined.

§11-11A-3. Interpretation of article.

§11-11A-4. Title.

§11-11A-5. Applicability.

CHAPTER 11, ARTICLE 11B. INTERSTATE ARBITRATION OF INHERITANCE AND DEATH TAXES.

§11-11B-1. Arbitration authorized.

§11-11B-2. Hearings.

§11-11B-3. Powers of board.

§11-11B-4. Determination of board.

§11-11B-5. Majority vote; exception.

§11-11B-6. Filing of board's determination.

§11-11B-7. Additions to tax, penalties and interest.

§11-11B-8. Compromise permitted.

§11-11B-9. Compensation and expenses of board.

§11-11B-10. Applicability.

§11-11B-11. "State" defined.

§11-11B-12. Interpretation of article.

§11-11B-13. Title.

§11-11B-14. Estates affected.

CHAPTER 11, ARTICLE 12. BUSINESS REGISTRATION TAX.

§11-12-1. Short title.

§11-12-2. Definitions.

§11-12-3. Business registration certificate required; tax levied; exemption from registration; exemption from tax; penalty.

§11-12-3a. Repealed. Acts, 1970 Reg. Sess., Ch. 73.

§11-12-4. Application for business registration certificate; issuance of business certificate; effect of business registration certificate; municipal license taxes.

§11-12-4a. Sellers of cigarettes, tobacco products or cigarette wrappers required to be licensed; business registration certificate is license; criminal penalties.

§11-12-5. Time for which registration certificate granted; power of Tax Commissioner to suspend, revoke or cancel certificate; certificate to be permanent until cessation of business for which certificates are granted or revocation, suspension or cancellation by the Tax Commissioner; penalty for involuntary loss of license due to failure to pay required fees and taxes relating to business.

§11-12-5a. Prohibition on certificate being obtained by person connected to illegal activities involving scrap metal.

§11-12-6. Business certificate a personal privilege not assignable; change of name, location, ownership, etc.

§11-12-6a. Repealed. Acts, 1970 Reg. Sess., Ch. 73.

§11-12-6b. Repealed. Acts, 1967 Reg. Sess., Ch. 185.

§11-12-7. Display of registration certificate; injunction; public information, reciprocal exchange of information.

§11-12-8. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-12-9. Penalties.

§11-12-10. Collection of back taxes; notice of discontinuance of business.

§11-12-11. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-12-12. Repealed. Acts, 1984 Reg. Sess., Ch. 170.

§11-12-13. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-12-14. Hearing; appeal.

§11-12-15. Enforcement.

§11-12-16. Disposition of money collected.

§11-12-17. Severability of provisions.

§11-12-18. General procedure and administration.

§11-12-19. Contractors.

§11-12-20. Registration of transient vendors.

§11-12-21. Bond of transient vendors.

§11-12-22. Notification to department.

§11-12-23. Revocation of certificate of transient merchant.

§11-12-24. Seizure of property of transient vendor.

§11-12-25. Severability.

§11-12-26. Interpretation of preceding sections.

§11-12-27. Repealed. Acts, 1970 Reg. Sess., Ch. 73.

§11-12-28. Repealed. Acts, 1970 Reg. Sess., Ch. 73.

§11-12-29. Repealed. Acts, 1970 Reg. Sess., Ch. 73.

§11-12-30. Repealed. Acts, 1970 Reg. Sess., Ch. 73.

§11-12-31. Repealed. Acts, 1970 Reg. Sess., Ch. 73.

§11-12-32. Repealed. Acts, 1957 Reg. Sess., Ch. 160.

§11-12-33. Repealed. Acts, 1957 Reg. Sess., Ch. 160.

§11-12-34. Repealed. Acts, 1957 Reg. Sess., Ch. 160.

§11-12-35. Repealed. Acts, 1957 Reg. Sess., Ch. 160.

§11-12-36. Repealed. Acts, 1957 Reg. Sess., Ch. 160.

§11-12-37. Repealed. Acts, 1957 Reg. Sess., Ch. 160.

§11-12-38. Repealed. Acts, 1957 Reg. Sess., Ch. 160.

§11-12-39. Repealed. Acts, 1957 Reg. Sess., Ch. 160.

§11-12-40. Repealed. Acts, 1957 Reg. Sess., Ch. 160.

§11-12-41. Repealed. Acts, 1957 Reg. Sess., Ch. 160.

§11-12-42. Repealed. Acts, 1957 Reg. Sess., Ch. 160.

§11-12-43. Repealed. Acts, 1957 Reg. Sess., Ch. 160.

§11-12-44. Repealed. Acts, 1957 Reg. Sess., Ch. 160.

§11-12-45. Repealed. Acts, 1957 Reg. Sess., Ch. 160.

§11-12-46. Repealed. Acts, 1957 Reg. Sess., Ch. 160.

§11-12-47. Repealed. Acts, 1957 Reg. Sess., Ch. 160.

§11-12-48. Repealed. Acts, 1957 Reg. Sess., Ch. 160.

§11-12-49. Repealed. Acts, 1957 Reg. Sess., Ch. 160.

§11-12-50. Repealed. Acts, 1957 Reg. Sess., Ch. 160.

§11-12-51. Repealed. Acts, 1957 Reg. Sess., Ch. 160.

§11-12-52. Repealed. Acts, 1957 Reg. Sess., Ch. 160.

§11-12-53. Repealed. Acts, 1957 Reg. Sess., Ch. 160.

§11-12-54. Repealed. Acts, 1957 Reg. Sess., Ch. 160.

§11-12-55. Repealed. Acts, 1957 Reg. Sess., Ch. 160.

§11-12-56. Repealed. Acts, 1957 Reg. Sess., Ch. 160.

§11-12-57. Repealed. Acts, 1957 Reg. Sess., Ch. 160.

§11-12-58. Repealed. Acts, 1957 Reg. Sess., Ch. 160.

§11-12-59. Repealed. Acts, 1957 Reg. Sess., Ch. 160.

§11-12-60. Repealed. Acts, 1957 Reg. Sess., Ch. 160.

§11-12-61. Repealed. Acts, 1957 Reg. Sess., Ch. 160.

§11-12-62. Repealed. Acts, 1957 Reg. Sess., Ch. 160.

§11-12-63. Repealed. Acts, 1957 Reg. Sess., Ch. 160.

§11-12-64. Repealed. Acts, 1957 Reg. Sess., Ch. 160.

§11-12-65. Repealed. Acts, 1957 Reg. Sess., Ch. 160.

§11-12-66. Repealed. Acts, 1957 Reg. Sess., Ch. 160.

§11-12-67. Reserved for future use.

§11-12-68. Reserved for future use.

§11-12-69. Reserved for future use.

§11-12-70. Reserved for future use.

§11-12-71. Reserved for future use.

§11-12-72. Reserved for future use.

§11-12-73. Reserved for future use.

§11-12-74. Reserved for future use.

§11-12-75. Tax on corporations holding more than ten thousand acres of land.

§11-12-76. Repealed. Acts, 1992 Reg. Sess., Ch. 205.

§11-12-77. Repealed. Acts, 1992 Reg. Sess., Ch. 205.

§11-12-78. Repealed. Acts, 1992 Reg. Sess., Ch. 205.

§11-12-79. Repealed. Acts, 1992 Reg. Sess., Ch. 205.

§11-12-80. Repealed. Acts, 1992 Reg. Sess., Ch. 205.

§11-12-80a. Repealed. Acts, 1963 Reg. Sess., Ch. 180.

§11-12-81. Repealed. Acts, 1992 Reg. Sess., Ch. 205.

§11-12-82. Repealed. Acts, 1992 Reg. Sess., Ch. 205.

§11-12-83. Repealed. Acts, 1992 Reg. Sess., Ch. 205.

§11-12-84. Repealed. Acts, 1992 Reg. Sess., Ch. 205.

§11-12-85. Investigation of corporations' delinquencies.

§11-12-86. Sparkler and novelty registration fee.

§11-12-87. Repealed. Acts, 1992 Reg. Sess., Ch. 205.

§11-12-88. Repealed. Acts, 1992 Reg. Sess., Ch. 205.

§11-12-89. Repealed. Acts, 1992 Reg. Sess., Ch. 205.

§11-12-90. Repealed. Acts, 1992 Reg. Sess., Ch. 205.

§11-12-91. Repealed. Acts, 1992 Reg. Sess., Ch. 205.

CHAPTER 11, ARTICLE 12A. ANNUAL TAX ON INCOMES OF CERTAIN CARRIERS.

§11-12A-1. Repealed. Acts 1978, Ch. 95; 1984, Ch. 170; 1985, Ch. 162.

§11-12A-2. Repealed. Acts 1978, Ch. 95; 1984, Ch. 170; 1985, Ch. 162.

§11-12A-3. Repealed. Acts 1978, Ch. 95; 1984, Ch. 170; 1985, Ch. 162.

§11-12A-4. Repealed. Acts 1978, Ch. 95; 1984, Ch. 170; 1985, Ch. 162.

§11-12A-5. Repealed. Acts 1978, Ch. 95; 1984, Ch. 170; 1985, Ch. 162.

§11-12A-6. Repealed. Acts 1978, Ch. 95; 1984, Ch. 170; 1985, Ch. 162.

§11-12A-7. Repealed. Acts 1978, Ch. 95; 1984, Ch. 170; 1985, Ch. 162.

§11-12A-8. Repealed. Acts 1978, Ch. 95; 1984, Ch. 170; 1985, Ch. 162.

§11-12A-9. Repealed. Acts 1978, Ch. 95; 1984, Ch. 170; 1985, Ch. 162.

§11-12A-10. Repealed. Acts 1978, Ch. 95; 1984, Ch. 170; 1985, Ch. 162.

§11-12A-11. Repealed. Acts 1978, Ch. 95; 1984, Ch. 170; 1985, Ch. 162.

§11-12A-12. Repealed. Acts 1978, Ch. 95; 1984, Ch. 170; 1985, Ch. 162.

§11-12A-13. Repealed. Acts 1978, Ch. 95; 1984, Ch. 170; 1985, Ch. 162.

§11-12A-14. Repealed. Acts 1978, Ch. 95; 1984, Ch. 170; 1985, Ch. 162.

§11-12A-15. Repealed. Acts 1978, Ch. 95; 1984, Ch. 170; 1985, Ch. 162.

§11-12A-16. Repealed. Acts 1978, Ch. 95; 1984, Ch. 170; 1985, Ch. 162.

§11-12A-17. Repealed. Acts 1978, Ch. 95; 1984, Ch. 170; 1985, Ch. 162.

§11-12A-18. Repealed. Acts 1978, Ch. 95; 1984, Ch. 170; 1985, Ch. 162.

§11-12A-19. Repealed. Acts 1978, Ch. 95; 1984, Ch. 170; 1985, Ch. 162.

§11-12A-20. Repealed. Acts 1978, Ch. 95; 1984, Ch. 170; 1985, Ch. 162.

§11-12A-21. Repealed. Acts 1978, Ch. 95; 1984, Ch. 170; 1985, Ch. 162.

§11-12A-22. Repealed. Acts 1978, Ch. 95; 1984, Ch. 170; 1985, Ch. 162.

§11-12A-23. Repealed. Acts 1978, Ch. 95; 1984, Ch. 170; 1985, Ch. 162.

§11-12A-24. Repeal of article and date thereof; short taxable years for taxpayers on calendar or fiscal year and cash or accrual accounting methods.

§11-12A-25. Credit for consumers sales and service tax and use tax paid.

CHAPTER 11, ARTICLE 12B. MINIMUM SEVERANCE TAX ON COAL.

§11-12B-1. Short title; arrangement and classification.

§11-12B-2. Definitions.

§11-12B-3. Imposition of tax, credit.

§11-12B-4. Accounting periods and methods of accounting.

§11-12B-5. Annual return.

§11-12B-6. Periodic installment payments of estimated tax.

§11-12B-7. Time and place for paying tax shown on returns.

§11-12B-8. Extension of time for filing return.

§11-12B-9. Extension of time for paying tax.

§11-12B-10. Place for filing returns or other documents.

§11-12B-11. Signing of returns and other documents.

§11-12B-12. Bond of taxpayer may be required.

§11-12B-13. Collection of tax; Tax Commissioner may require first purchaser to withhold tax of delinquent taxpayer.

§11-12B-14. Records.

§11-12B-15. General procedure and administration.

§11-12B-16. Criminal penalties.

§11-12B-17. Severability.

§11-12B-18. Effective date; compliance.

CHAPTER 11, ARTICLE 12C. CORPORATE LICENSE TAX.

§11-12C-1. Definitions.

§11-12C-2. Corporate license required; tax levied; exemption from tax; effective date.

§11-12C-3. Payment and collection of tax; deposit of money; return required.

§11-12C-4. Due date of return; payment of tax.

§11-12C-5. Annual fee of Secretary of State as attorney-in-fact.

§11-12C-6. Notice to corporations taxable; tax as lien.

§11-12C-7. Monthly report by Secretary of State to Tax Commissioner as to corporations.

§11-12C-8. Administrative and criminal penalties.

§11-12C-9. Disposition of corporate license tax collected.

§11-12C-10. Applicability of tax procedure and administration act and tax crimes and penalties act.

§11-12C-11. Effective date.

§11-12C-12. Severability.

§11-12C-13. Repeal of article.

CHAPTER 11, ARTICLE 12D. ESTABLISHMENT OF OFFICE OF BUSINESS REGISTRATION; CREATION OF CENTRALIZED RECORDS.

§11-12D-1. Legislative findings and declaration of purpose.

§11-12D-2. Establishment of office of business registration; centralized business registration records.

§11-12D-3. Agency contact list; dispersal of database information to agencies; agency contact with prospective businesses.

§11-12D-4. Confidentiality of records of the centralized database for new business registration.

§11-12D-5. Staffing for office of business registration; costs of centralized records system; legislative intent.

§11-12D-6. Limited effect of article; intent of Legislature.

CHAPTER 11, ARTICLE 13. BUSINESS AND OCCUPATION TAX.

§11-13-1. Definitions.

§11-13-2. Imposition of privilege tax.

§11-13-2a. Repealed. Acts, 1989, 1st Ex. Sess., Ch. 2.

§11-13-2b. Repealed. Acts, 1989 1st Ex. Sess., Ch. 2.

§11-13-2c. Repealed. Acts, 1989, 1st Ex. Sess., Ch. 2.

§11-13-2d. Public service or utility business.

§11-13-2e. Business of gas storage; effective date.

§11-13-2f. Manufacturing or producing synthetic fuel from coal; rate and measure of tax; definitions; dedication, deposit and distribution of tax; expenditure of distributions received by synthetic fuel-producing counties for economic development and infrastructure improvement pursuant to plan approved by West Virginia Development Office; priority for expenditure of distributions received by other county commissions; date for expiration of tax.

§11-13-2g. Repealed. Acts, 1989, 1st Ex. Sess., Ch. 2.

§11-13-2h. Repealed. Acts, 1989, 1st Ex. Sess., Ch. 2.

§11-13-2i. Repealed. Acts, 1989, 1st Ex. Sess., Ch. 2.

§11-13-2j. Repealed. Acts, 1989, 1st Ex. Sess., Ch. 2.

§11-13-2k. Repealed. Acts, 1989, 1st Ex. Sess., Ch. 2.

§11-13-2l. Repealed. Acts, 1989, 1st Ex. Sess., Ch. 2.

§11-13-2m. Business of generating or producing electric power; exception; rates.

§11-13-2n. Business of generating or producing or selling electric power; exemptions; rates.

§11-13-2o. Business of generating or producing or selling electricity on and after June 1, 1995; definitions; rate of tax; exemptions; effective date.

§11-13-2p. Credit against tax based on the taxable generating capacity of a generating unit utilizing a turbine powered primarily by wind.

§11-13-2q. Exemption from tax for certain merchant power plants.

§11-13-2r. Recomputation of taxable generating capacity of certain coal-fired electric generating facilities; imposition of recapture tax.

§11-13-3. Exemptions; annual exemption and periods thereof.

§11-13-3a. Deduction for contributions to an employee stock ownership plan by a manufacturer.

§11-13-3b. Definitions; reduction allowed in tax due; how computed.

§11-13-3c. Tax credit for business investment and jobs expansion.

§11-13-3d. Tax credit for industrial expansion and industrial revitalization, and eligible research and development projects.

§11-13-3e. Tax credit for coal loading facilities; regulations.

§11-13-3f. Tax credit for reducing electric, natural gas or water utility rates for low-income residential customers; regulations.

§11-13-3g. Tax credit for increased generation of electricity from coal.

§11-13-4. Computation of tax; payment.

§11-13-5. Return and remittance by taxpayer.

§11-13-6. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-13-7. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-13-8. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-13-8a. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-13-9. Tax year.

§11-13-10. Tax cumulative.

§11-13-11. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-13-12. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-13-13. Receivership or insolvency proceedings.

§11-13-14. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-13-15. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-13-16. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-13-16a. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-13-17. Priority in distribution in receivership, etc.; personal liability of administrator.

§11-13-18. Agents for collection of delinquent taxes.

§11-13-19. Certificate to clerk of county court of assessment of taxes.

§11-13-20. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-13-21. Repealed. Acts, 1984 Reg. Sess., Ch. 170.

§11-13-22. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-13-23. Repealed. Acts, 1955 Reg. Sess., Ch. 165.

§11-13-24. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-13-25. Cities, towns or villages restricted from imposing additional tax.

§11-13-26. Severability.

§11-13-27. General procedure and administration.

§11-13-28. Effective date; transition rules.

§11-13-29. Tax commissioner to furnish comparative study reports to Governor and Legislature, dates therefor.

§11-13-30. Tax credit for coal coking facilities; regulations.

§11-13-31. Credit for consumers sales and service tax and use tax paid.

CHAPTER 11, ARTICLE 13A. SEVERANCE AND BUSINESS PRIVILEGE TAX ACT.

§11-13A-1. Short title; arrangement and classification.

§11-13A-2. Definitions.

§11-13A-3. Imposition of tax on privilege of severing coal, limestone or sandstone, or furnishing certain health care services, effective dates therefor; reduction of severance rate for coal mined by underground methods based on seam thickness.

§11-13A-3a. Imposition of tax on privilege of severing natural gas or oil.

§11-13A-3b. Imposition of tax on privilege of severing timber.

§11-13A-3c. Imposition of tax on privilege of severing other natural resources.

§11-13A-3d. Imposition of tax on privilege of severing coalbed methane.

§11-13A-3e. Imposition of tax on privilege of extracting and recovering material from refuse, gob piles or other sources of waste coal to produce coal.

§11-13A-4. Treatment processes as production.

§11-13A-5. Oil and gas operating unit.

§11-13A-5a. Dedication of ten percent of oil and gas severance tax for benefit of counties and municipalities;

§11-13A-5b. Creation of West Virginia Future Fund; legislative intent; calculation of deposits from excess severance tax revenues; permissible uses of investment income and limitations on expenditures; definitions.

§11-13A-6. Additional tax on the severance, extraction and production of coal; dedication of additional tax for benefit of counties and municipalities; distribution of major portion of such additional tax to coal-producing counties; distribution of minor portion of such additional tax to all counties and municipalities; reports; rules; special funds in office of State Treasurer; method and formulas for distribution of such additional tax; expenditure of funds by counties and municipalities for public purposes; special funds in counties and municipalities; and requiring special county and municipal budgets and reports thereon.

§11-13A-6a. Reallocation and dedication of percentage of severance tax for benefit of coal-producing counties; phase-in period; permissible uses of distributed revenues; duties of State Treasurer and State Tax Commissioner; audits; rulemaking.

§11-13A-6b. Severance tax on coal extracted incident to highway construction performed under §17-27-1 et seq. of this code.

§11-13A-7. Accounting periods and methods of accounting.

§11-13A-8. Time for filing annual returns and other documents.

§11-13A-9. Periodic installment payments of taxes imposed by sections three-a, three-b and three-c of this article; exceptions.

§11-13A-9a. Periodic installment payments of tax imposed by section three of this article.

§11-13A-10. Paying tax; annual tax credit.

§11-13A-10a. Tax credit for business investment and jobs expansion; industrial expansion and revitalization; eligible research and development projects; coal loading facilities.

§11-13A-11. Extension of time for filing returns.

§11-13A-12. Extension of time for paying tax.

§11-13A-13. Place for filing returns or other documents.

§11-13A-14. Time and place for paying tax shown on returns.

§11-13A-15. Signing of returns and other documents.

§11-13A-16. Bond of taxpayer may be required.

§11-13A-16a. Nonresident person severing West Virginia timber owned by the person at time of severance required to notify Tax Commissioner prior to severance and prepay severance tax or post bond.

§11-13A-17. Collection of tax; agreement for processor to pay tax due from severor.

§11-13A-18. Records.

§11-13A-19. General procedure and administration.

§11-13A-20. Crimes and penalties.

§11-13A-20a. Dedication of tax.

§11-13A-21. Severability.

§11-13A-22. Termination of exemption.

§11-13A-23. Repealed. Acts, 1993 1st Ex. Sess., Ch. 7.

§11-13A-24. Repealed. Acts, 1993 1st Ex. Sess., Ch. 7.

§11-13A-25. Effective date.

CHAPTER 11, ARTICLE 13B. TELECOMMUNICATIONS TAX.

§11-13B-1. Repealed. Acts, 2012 Reg. Sess., Ch. 183.

§11-13B-2. Repealed. Acts, 2012 Reg. Sess., Ch. 183.

§11-13B-3. Repealed. Acts, 2012 Reg. Sess., Ch. 183.

§11-13B-4. Repealed. Acts, 2012 Reg. Sess., Ch. 183.

§11-13B-5. Repealed. Acts, 2012 Reg. Sess., Ch. 183.

§11-13B-6. Repealed. Acts, 2012 Reg. Sess., Ch. 183.

§11-13B-7. Repealed. Acts, 2012 Reg. Sess., Ch. 183.

§11-13B-8. Repealed. Acts, 2012 Reg. Sess., Ch. 183.

§11-13B-9. Repealed. Acts, 2012 Reg. Sess., Ch. 183.

§11-13B-10. Repealed. Acts, 2012 Reg. Sess., Ch. 183.

§11-13B-10a. Repealed. Acts, 2012 Reg. Sess., Ch. 183.

§11-13B-11. Repealed. Acts, 2012 Reg. Sess., Ch. 183.

§11-13B-12. Repealed. Acts, 2012 Reg. Sess., Ch. 183.

§11-13B-13. Repealed. Acts, 2012 Reg. Sess., Ch. 183.

§11-13B-14. Repealed. Acts, 2012 Reg. Sess., Ch. 183.

§11-13B-15. Repealed. Acts, 2012 Reg. Sess., Ch. 183.

§11-13B-16. Repealed. Acts, 2012 Reg. Sess., Ch. 183.

§11-13B-17. Repealed. Acts, 2012 Reg. Sess., Ch. 183.

§11-13B-18. Repealed. Acts, 2012 Reg. Sess., Ch. 183.

§11-13B-19. Repealed. Acts, 2012 Reg. Sess., Ch. 183.

CHAPTER 11, ARTICLE 13C. BUSINESS INVESTMENT AND JOBS EXPANSION TAX CREDIT.

§11-13C-1. Short title.

§11-13C-2. Legislative finding and purpose.

§11-13C-3. Definitions.

§11-13C-4. Amount of credit allowed.

§11-13C-4a. Credit allowed for locating corporate headquarters in this state.

§11-13C-4b. Credit allowable for certified projects.

§11-13C-5. Application of annual credit allowance.

§11-13C-6. Qualified investment.

§11-13C-7. New jobs percentage.

§11-13C-7a. Small business credit.

§11-13C-8. Forfeiture of unused tax credits; redetermination of credit allowed.

§11-13C-8a. Recapture of credit; recapture tax imposed.

§11-13C-9. Transfer of qualified investment to successors.

§11-13C-10. Identification of investment credit property.

§11-13C-11. Failure to keep records of investment credit property.

§11-13C-12. Interpretation and construction.

§11-13C-13. Severability.

§11-13C-14. Restrictions and limitations on credits allowed by this article.

§11-13C-15. Continuing suspension of new credit entitlements, exceptions, effective date.

§11-13C-16. Termination of credit; effective date.

CHAPTER 11, ARTICLE 13D. TAX CREDITS FOR INDUSTRIAL EXPANSION AND REVITALIZATION, RESEARCH AND DEVELOPMENT PROJECTS, CERTAIN HOUSING DEVELOPMENT PROJECTS, MANAGEMENT INFORMATION SERVICES FACILITIES, INDUSTRIAL FACILITIES PRODUCING COAL-BASED LIQUIDS USED TO PRODUCE SYNTHETIC FUELS, AND AEROSPACE INDUSTRIAL FACILITY INVESTMENTS.

§11-13D-1. Legislative findings and purpose.

§11-13D-2. Definitions.

§11-13D-3. Amount of credit allowed for industrial expansion or revitalization, for eligible research and development projects, and for qualified housing development projects.

§11-13D-3a. Application of credit after June 30, 1987.

§11-13D-3b. Application of credit after June 30, 1989.

§11-13D-3c. Amount of credit allowed and application of credit for qualified investment in a management information services facility.

§11-13D-3d. Amount of credit allowed and application of credit for qualified investment in a new industrial facility producing coal-based liquids used to produce synthetic motor fuel or synthetic special fuel.

§11-13D-3e. Application of credit after June 30, 1993.

§11-13D-3f. Amount of credit allowed and application of credit for qualified investment in an aerospace industrial facility.

§11-13D-4. Eligible investment for industrial expansion or revitalization.

§11-13D-5. Eligible investment for research and development.

§11-13D-5a. Eligible investment for qualified housing development project.

§11-13D-5b. Qualified investment for a management information services facility.

§11-13D-6. Forfeiture of unused tax credits, redetermination of credit required.

§11-13D-7. Transfer of eligible investment to successors.

§11-13D-8. Prior industrial expansion credit preserved.

§11-13D-9. Severability.

§11-13D-10. Termination of credit, exception for electricity producers, preservation of entitlements.

CHAPTER 11, ARTICLE 13E. BUSINESS AND OCCUPATION TAX CREDIT FOR COAL LOADING FACILITIES.

§11-13E-1. Legislative finding and purpose.

§11-13E-2. Definitions.

§11-13E-3. Amount of credit allowed for coal loading facilities.

§11-13E-3a. Application of credit after June 30, 1987.

§11-13E-3b. Application of credit after June 30, 1993.

§11-13E-4. Eligible investment.

§11-13E-5. Forfeiture of unused tax credits; redetermination of credit required.

§11-13E-6. Transfer of eligible investment to successors.

§11-13E-7. Severability.

CHAPTER 11, ARTICLE 13F. BUSINESS AND OCCUPATION TAX CREDIT FOR REDUCING ELECTRIC AND NATURAL GAS UTILITY RATES FOR LOW-INCOME RESIDENTIAL CUSTOMERS.

§11-13F-1. Legislative Purpose.

§11-13F-2. Definitions.

§11-13F-3. Amount of credit.

§11-13F-4. When credit may be taken.

§11-13F-5. Application of credit.

CHAPTER 11, ARTICLE 13G. TAX CREDIT FOR REDUCING TELEPHONE UTILITY RATES FOR CERTAIN LOW-INCOME RESIDENTIAL CUSTOMERS.

§11-13G-1. Legislative purpose.

§11-13G-2. Definitions.

§11-13G-3. Amount of credit.

§11-13G-4. When credit may be taken.

§11-13G-5. Application of credit.

CHAPTER 11, ARTICLE 13H. BUSINESS AND OCCUPATION TAX CREDIT FOR INCREASED GENERATION OF ELECTRICITY.

§11-13H-1. Repealed.Acts, 2002 Reg. Sess., Ch. 104.

§11-13H-2. Repealed.Acts, 2002 Reg. Sess., Ch. 104.

§11-13H-3. Repealed.Acts, 2002 Reg. Sess., Ch. 104.

§11-13H-4. Repealed.Acts, 2002 Reg. Sess., Ch. 104.

CHAPTER 11, ARTICLE 13I. TAX CREDIT FOR EMPLOYING FORMER EMPLOYEES OF COLIN ANDERSON CENTER WHO LOST THEIR JOBS DUE TO THE CLOSURE OF COLIN ANDERSON CENTER.

§11-13I-1. Legislative purpose.

§11-13I-2. Credit allowed; amount and duration of credit; recapture of credit and effective date.

§11-13I-3. Application of credit; limitation of credit; tax commissioner to promulgate forms and legislative rule; notice of credit.

CHAPTER 11, ARTICLE 13J. NEIGHBORHOOD INVESTMENT PROGRAM.

§11-13J-1. Short title.

§11-13J-2. Legislative finding and purpose.

§11-13J-3. Definitions.

§11-13J-4. Eligibility for tax credits; creation of neighborhood investment fund; certification of project plans by the West Virginia Development Office.

§11-13J-4a. Neighborhood Investment Program Advisory Board.

§11-13J-5. Amount of credit allowed.

§11-13J-6. Application of annual credit allowance.

§11-13J-7. Assertion of the tax credit against tax.

§11-13J-8. Total maximum aggregate tax credit amount.

§11-13J-9. Credit recapture; interest; penalties; additions to tax; statute of limitations.

§11-13J-10. Public information relating to tax credit.

§11-13J-11. Audits and examinations; information sharing.

§11-13J-12. Program evaluation; expiration of credit; preservation of entitlement.

CHAPTER 11, ARTICLE 13K. TAX CREDIT FOR AGRICULTURAL EQUIPMENT.

§11-13K-1. Findings and purpose.

§11-13K-2. Definitions.

§11-13K-3. Amount of credit.

§11-13K-4. Proration of credit.

§11-13K-5. Legislative rules.

§11-13K-6. Effective date.

CHAPTER 11, ARTICLE 13L. THE NATURAL GAS INDUSTRY JOBS RETENTION ACT.

§11-13L-1. Short title.

§11-13L-2. Definitions.

§11-13L-3. Eligibility for tax credits; creation of the credit.

§11-13L-4. Amount of credit allowed.

§11-13L-5. Application of annual credit allowance.

§11-13L-6. Annual computation of the number of jobs held by qualified employees.

§11-13L-7. Availability of credit to successors.

§11-13L-8. Credit recapture; interest; penalties; additions to tax; statute of limitations.

§11-13L-9. Effective date.

CHAPTER 11, ARTICLE 13M. TAX CREDIT FOR NEW VALUE-ADDED WOOD MANUFACTURING OPERATIONS.

§11-13M-1. Legislative purpose.

§11-13M-2. Definitions.

§11-13M-3. Eligibility for tax credits; creation of the credit.

§11-13M-4. Amount of credit allowed; expiration of the credit.

§11-13M-5. Application of annual credit allowance.

§11-13M-6. Proration of credit among partners, members of limited liability companies, or shareholders in small business corporations.

§11-13M-7. Annual computation of the number of new jobs held by full-time employees.

§11-13M-8. Availability of credit to successors.

§11-13M-9. Credit recapture; interest; penalties; additions to tax; statute of limitations.

§11-13M-10. Administrative rules.

§11-13M-11. Construction of article.

§11-13M-12. Effective date.

CHAPTER 11, ARTICLE 13N. TAX CREDIT FOR NEW STEEL MANUFACTURING OPERATIONS AFTER JULY 1, 1998.

§11-13N-1. Legislative purpose.

§11-13N-2. Definitions.

§11-13N-3. Eligibility for tax credits; creation of the credit.

§11-13N-4. Amount of credit allowed; expiration of the credit.

§11-13N-5. Application of annual credit allowance.

§11-13N-6. Proration of credit among partners, members of limited liability companies, or shareholders in small business corporations.

§11-13N-7. Annual computation of the number of new jobs held by full-time employees.

§11-13N-8. Availability of credit to successors.

§11-13N-9. Credit recapture; interest; penalties; additions to tax; statute of limitations.

§11-13N-10. Administrative rules.

§11-13N-11. Construction of article.

§11-13N-12. Effective date.

CHAPTER 11, ARTICLE 13O. TAX CREDIT FOR NEW ALUMINUM OR POLYMER MANUFACTURING OPERATIONS AFTER JULY 1, 1998.

§11-13O-1. Legislative purpose.

§11-13O-2. Definitions.

§11-13O-3. Eligibility for tax credits; creation of the credit.

§11-13O-4. Amount of credit allowed; expiration of the credit.

§11-13O-5. Application of annual credit allowance.

§11-13O-6. Proration of credit among partners, members of limited liability companies, or shareholders in small business corporations.

§11-13O-7. Annual computation of the number of new jobs held by full-time employees.

§11-13O-8. Availability of credit to successors.

§11-13O-9. Credit recapture; interest; penalties; additions to tax; statute of limitations.

§11-13O-10. Administrative rules.

§11-13O-11. Construction of article.

§11-13O-12. Effective date.

CHAPTER 11, ARTICLE 13P. TAX CREDIT FOR MEDICAL LIABILITY INSURANCE PREMIUMS.

§11-13P-1. Legislative finding and purpose.

§11-13P-2. Definitions.

§11-13P-3. Eligibility for tax credits; creation of the credit.

§11-13P-4. Amount of credit allowed.

§11-13P-5. Excess credit forfeited.

§11-13P-6. Application of credit; schedules; estimated taxes.

§11-13P-7. Computation and application of credit.

§11-13P-8. Legislative rules.

§11-13P-9. Construction of article; burden of proof.

§11-13P-10. Effective date.

§11-13P-11. Termination of tax credit.

CHAPTER 11, ARTICLE 13Q. ECONOMIC OPPORTUNITY TAX CREDIT.

§11-13Q-1. Short title.

§11-13Q-2. Legislative finding and purpose.

§11-13Q-3. Definitions.

§11-13Q-4. Amount of credit allowed.

§11-13Q-5. Credit allowed for locating corporate headquarters in this state.

§11-13Q-6. Credit allowable for certified projects.

§11-13Q-7. Application of annual credit allowance.

§11-13Q-8. Qualified investment.

§11-13Q-9. New jobs percentage.

§11-13Q-10. Credit for small business.

§11-13Q-10a. Credit allowed for specified high technology manufacturers.

§11-13Q-11. Forfeiture of unused tax credits; redetermination of credit allowed.

§11-13Q-12. Recapture of credit; recapture tax imposed.

§11-13Q-13. Transfer of qualified investment to successors.

§11-13Q-14. Identification of investment credit property.

§11-13Q-15. Failure to keep records of investment credit property.

§11-13Q-16. Interpretation and construction.

§11-13Q-17. Severability.

§11-13Q-18. Burden of proof; application required; failure to make timely application.

§11-13Q-19. Business eligible for credit entitlements.

§11-13Q-20. Tax credit review and accountability.

§11-13Q-21. Effective date; election; notice of claim or election under transition rules.

§11-13Q-22. Credit available for taxpayers which do not satisfy the new jobs percentage requirement.

CHAPTER 11, ARTICLE 13R. STRATEGIC RESEARCH AND DEVELOPMENT TAX CREDIT.

§11-13R-1. Short title.

§11-13R-2. Legislative finding and purpose.

§11-13R-3. Definitions.

§11-13R-4. Annual combined qualified research and development expenditure, qualified research and development expenses.

§11-13R-5. Amount of credit allowed.

§11-13R-6. Application of credit.

§11-13R-7. Forfeiture of unused tax credits; redetermination of credit allowed.

§11-13R-8. Transfer of qualified research and development investment to successors.

§11-13R-9. Identification of investment credit property.

§11-13R-10. Failure to keep records of qualified research and development credit property.

§11-13R-11. Tax credit review and accountability.

§11-13R-12. Effective date.

§11-13R-13. Expiration of tax credit.

CHAPTER 11, ARTICLE 13S. MANUFACTURING INVESTMENT TAX CREDIT.

§11-13S-1. Short title.

§11-13S-2. Legislative findings and purpose.

§11-13S-3. Definitions.

§11-13S-4. Amount of credit allowed for manufacturing investment.

§11-13S-5. Qualified manufacturing investment.

§11-13S-6. Forfeiture of unused tax credits; redetermination of credit allowed.

§11-13S-7. Transfer of property purchased for manufacturing investment to successors.

§11-13S-8. Identification of investment credit property.

§11-13S-9. Failure to keep records of property purchased for manufacturing investment.

§11-13S-10. Tax credit review and accountability.

CHAPTER 11, ARTICLE 13T. TAX CREDIT FOR COMBINED CLAIMS MADE MEDICAL MALPRACTICE PREMIUMS AND MEDICAL MALPRACTICE LIABILITY TAIL INSURANCE PREMIUMS PAID.

§11-13T-1. Legislative finding and purpose.

§11-13T-2. Definitions.

§11-13T-3. Eligibility for tax credits; creation of the credit.

§11-13T-4. Amount of credit allowed.

§11-13T-5. Unused credit; carryforward; credit forfeiture.

§11-13T-6. Application of credit against health care provider tax; schedules; estimated taxes.

§11-13T-7. Computation and application of credit.

§11-13T-8. Legislative rules.

§11-13T-9. Burden of proof.

CHAPTER 11, ARTICLE 13U. HIGH-GROWTH BUSINESS INVESTMENT TAX CREDIT.

§11-13U-1. Short title.

§11-13U-2. Legislative finding and purpose.

§11-13U-3. Definitions.

§11-13U-4. High-growth business investment tax credit.

§11-13U-5. Restrictions on investment.

§11-13U-6. Penalty.

§11-13U-7. Disclosure of tax credits.

§11-13U-8. Tax credit review and accountability.

§11-13U-9. Rules.

§11-13U-10. Effective date; expiration of credit.

CHAPTER 11, ARTICLE 13V. WORKERS' COMPENSATION DEBT REDUCTION ACT.

§11-13V-1. Short title.

§11-13V-2. Legislative intent and findings.

§11-13V-3. Definitions.

§11-13V-4. Imposition of tax.

§11-13V-4a. Coalbed methane.

§11-13V-5. Accounting periods and methods of accounting.

§11-13V-6. Time for filing annual returns and other documents.

§11-13V-7. Periodic installment payments of taxes imposed by this article; exceptions.

§11-13V-8. Extension of time for filing returns.

§11-13V-9. Extension of time for paying tax.

§11-13V-10. Place for filing returns or other documents.

§11-13V-11. Time and place for paying tax shown on returns.

§11-13V-12. Signing of returns and other documents.

§11-13V-13. Bond of taxpayer may be required.

§11-13V-14. Collection of tax; agreement for processor to pay tax due from severor.

§11-13V-15. Records.

§11-13V-16. General procedure and administration.

§11-13V-17. Crimes and penalties.

CHAPTER 11, ARTICLE 13W. APPRENTICESHIP TRAINING TAX CREDITS.

§11-13W-1. Tax credits for apprenticeship training in construction trades.

CHAPTER 11, ARTICLE 13X. WEST VIRGINIA FILM INDUSTRY INVESTMENT ACT.

§11-13X-1. Short title.

§11-13X-2. Legislative findings and purpose.

§11-13X-3. Definitions.

§11-13X-4. Creation of the tax credit.

§11-13X-5. Amount of credit allowed; limitation of the credits.

§11-13X-6. Requirements for credit.

§11-13X-7. Application of credit to state taxes.

§11-13X-8. Uses of credit; unused credit; carry forward; carry back prohibited; expiration and forfeiture of credit.

§11-13X-9. Legislative rules.

§11-13X-10. Burden of proof.

§11-13X-11. Tax credit review and accountability.

§11-13X-12. Economic development; utilization of state locations, talent, and production companies.

§11-13X-13. Effective date, elimination of film tax credits, preservation of film tax credits earned prior to the sunset date; cessation of the West Virginia Film Office.

CHAPTER 11, ARTICLE 13Y. THE WEST VIRGINIA MANUFACTURING PROPERTY TAX ADJUSTMENT ACT.

§11-13Y-1. Short title.

§11-13Y-2. Definitions.

§11-13Y-3. Eligibility for tax credits; creation of the credit.

§11-13Y-4. Amount of credit allowed.

§11-13Y-5. Application of annual credit allowance.

§11-13Y-6. Availability of credit to successors.

§11-13Y-7. Credit recapture; interest; penalties; additions to tax; statute of limitations.

§11-13Y-8. Report on credit.

§11-13Y-9. Effective date.

CHAPTER 11, ARTICLE 13Z. RESIDENTIAL SOLAR ENERGY TAX CREDIT.

§11-13Z-1. Amount of credit.

§11-13Z-2. Restrictions.

§11-13Z-3. Carryover credit allowed; Tax Commissioner to promulgate rules.

CHAPTER 11, ARTICLE 13AA. COMMERCIAL PATENT INCENTIVES TAX ACT.

§11-13AA-1. Short title.

§11-13AA-2. Legislative findings and purpose.

§11-13AA-3. Definitions.

§11-13AA-4. Tax incentive for developing patents in this state.

§11-13AA-5. Tax credit for use of a patent in a manufacturing process or product in this state that was developed in this state.

§11-13AA-6. Transfer of credit to successors.

§11-13AA-7. Identification of a patent and required records.

§11-13AA-8. Failure to keep records of a patent for which credit allowed.

§11-13AA-9. Tax credit review and accountability.

§11-13AA-10. Promulgation of rules.

§11-13AA-11. Interpretation and construction.

§11-13AA-12. Effective date.

§11-13AA-13. Termination of credit.

CHAPTER 11, ARTICLE 13BB. WEST VIRGINIA INNOVATIVE MINE SAFETY TECHNOLOGY TAX CREDIT ACT.

§11-13BB-1. Short title.

§11-13BB-2. Legislative findings and purpose.

§11-13BB-3. Definitions.

§11-13BB-4. List of approved innovative mine safety technology.

§11-13BB-5. Amount of credit allowed.

§11-13BB-6. Qualified investment.

§11-13BB-7. Forfeiture of unused tax credits.

§11-13BB-8. Transfer of certified eligible safety property to successors.

§11-13BB-9. Identification of investment credit property.

§11-13BB-10. Failure to keep records of certified eligible safety property.

§11-13BB-11. Tax credit review and accountability.

§11-13BB-12. Disclosure of tax credits.

§11-13BB-13. Rules.

§11-13BB-14. Termination.

CHAPTER 11, ARTICLE 13CC. ENERGY INTENSIVE INDUSTRIAL CONSUMERS REVITALIZATION TAX CREDIT.

§11-13CC-1. Short title.

§11-13CC-2. Legislative findings and purpose.

§11-13CC-3. Amounts of credits; limitations.

§11-13CC-3a. Applicability to minimum severance tax credit.

§11-13CC-4. Required payments to public utilities.

§11-13CC-5. Expiration.

CHAPTER 11, ARTICLE 13DD. WEST VIRGINIA FARM-TO-FOOD BANK TAX CREDIT.

§11-13DD-1. Findings and purpose.

§11-13DD-2. Definitions.

§11-13DD-3. Amount of credit; limitation of credit.

§11-13DD-4. Determination of value of credit.

§11-13DD-5. Legislative rules.

§11-13DD-6. Tax credit review report.

§11-13DD-7. Effective date.

CHAPTER 11, ARTICLE 13EE. COAL SEVERANCE TAX REBATE.

§11-13EE-1. Findings and purpose.

§11-13EE-2. Definitions.

§11-13EE-3. Rebate allowable.

§11-13EE-4. Information required to determine amount of rebate allowable.

§11-13EE-5. Claim for rebate.

§11-13EE-6. Suspension of payment of rebate.

§11-13EE-7. Burden of proof; application required; failure to make timely application.

§11-13EE-8. Identification of capital investment property.

§11-13EE-9. Failure to keep records of investment credit property.

§11-13EE-10. Transfer of qualified investment property to successors.

§11-13EE-11. Recapture of rebate; recapture tax imposed.

§11-13EE-12. Interpretation and construction.

§11-13EE-13. Rebate report.

§11-13EE-14. Rules.

§11-13EE-15. Severability.

§11-13EE-16. Effective date.

CHAPTER 11, ARTICLE 13FF. TAX CREDIT FOR DONATION OR SALE OF VEHICLE.

§11-13FF-1. Definitions.

§11-13FF-2. Amount of credit; limitation of credit.

§11-13FF-3. Determination of value of credit.

§11-13FF-4. Applicability to “as is” vehicles.

§11-13FF-5. Legislative rules.

§11-13FF-6. Tax credit review report.

§11-13FF-7. Effective date.

CHAPTER 11, ARTICLE 13GG. DOWNSTREAM NATURAL GAS MANUFACTURING INVESTMENT TAX CREDIT OF 2020.

§11-13GG-1. Short title.

§11-13GG-2. Legislative finding and purpose.

§11-13GG-3. Definitions.

§11-13GG-4. Amount of credit allowed.

§11-13GG-5. Application of annual credit allowance.

§11-13GG-6. Qualified investment.

§11-13GG-7. New jobs percentage.

§11-13GG-8. Forfeiture of unused tax credits; redetermination of credit allowed.

§11-13GG-9. Recapture of credit; recapture tax imposed.

§11-13GG-10. Transfer of qualified investment to successors.

§11-13GG-11. Identification of investment credit property.

§11-13GG-12. Failure to keep records of investment credit property.

§11-13GG-13. Interpretation and construction.

§11-13GG-14. Burden of proof; application required; failure to make timely application.

§11-13GG-15. Tax credit review and accountability.

§11-13GG-16. Rules.

§11-13GG-17. General procedure and administration.

§11-13GG-18. Crimes and penalties.

§11-13GG-19. Severability.

§11-13GG-20. Effective date.

CHAPTER 11, ARTICLE 13HH. THE WEST VIRGINIA NATURAL GAS LIQUIDS PROPERTY TAX ADJUSTMENT ACT.

§11-13HH-1. Short title.

11-13HH-2. Definitions.

§11-13HH-3. Eligibility for tax credits; creation of the credit.

§11-13HH-4. Amount of credit allowed.

§11-13HH-5. Application of annual credit allowance.

§11-13HH-6. Availability of credit to successors.

§11-13HH-7. Credit recapture; interest; penalties; additions to tax; statute of limitations.

§11-13HH-8. Report on credit.

§11-13HH-9. Effective date and expiration date.

§11-13HH-10. Rule-making.

CHAPTER 11, ARTICLE 13II. THE HIGH-WAGE GROWTH BUSINESS TAX CREDIT ACT.

§11-13II-1. The High-Wage Growth Business Tax Credit Act.

§11-13II-2. Definitions.

§11-13II-3. High-wage growth business tax credit.

§11-13II-4. Obtaining tax credit following tax year.

§11-13II-5. Rules.

CHAPTER 11, ARTICLE 13JJ. WEST VIRGINIA VOLUNTEER FIREFIGHTER TAX CREDIT ACT.

§11-13JJ-1. Findings and Purpose.

§11-13JJ-2. Definitions.

§11-13JJ-3. Amount of credit; limitation of credit.

§11-13JJ-4. Qualification for credit.

§11-13JJ-5. Legislative rules.

§11-13JJ-6. Tax credit review report.

§11-13JJ-7. Effective date.

CHAPTER 11, ARTICLE 13KK. WEST VIRGINIA TAX CREDIT FOR FEDERAL EXCISE TAX IMPOSED UPON SMALL ARMS AND AMMUNITION MANUFACTURERS.

§11-13KK-1. Legislative finding and purpose.

§11-13KK-2. Definitions.

§11-13KK-3. Amount of credit allowed.

§11-13KK-4. Application of annual credit allowance.

§11-13KK-5. Qualified investment.

§11-13KK-6. Forfeiture of unused tax credits; redetermination of credit allowed.

§11-13KK-7. Transfer of qualified investment to successors.

§11-13KK-8. Identification of investment credit property.

§11-13KK-9. Failure to keep records of investment credit property.

§11-13KK-10. Interpretation and construction.

§11-13KK-11. Burden of proof; application required; failure to make timely application.

§11-13KK-12. Tax credit review and accountability.

§11-13KK-13. Rules.

§11-13KK-14. General procedure and administration.

§11-13KK-15. Crimes and penalties.

§11-13KK-16. Severability.

§11-13KK-17. Effective date.

CHAPTER 11, ARTICLE 13LL. INDUSTRIAL ADVANCEMENT ACT.

§11-13LL-1. Short title.

§11-13LL-2. Legislative findings and purpose.

§11-13LL-3. Definitions.

§11-13LL-4. Amount of qualified labor intensive heavy industrial manufacturing project tax credit allowed for manufacturing investment.

§11-13LL-5. Qualified manufacturing investment.

§11-13LL-6. Forfeiture of unused tax credits; redetermination of credit allowed.

§11-13LL-7. Transfer of property purchased for manufacturing investment to successors.

§11-13LL-8. Identification of investment credit property.

§11-13LL-9. Failure to keep records of property purchased for manufacturing investment.

§11-13LL-10. Rule-making.

§11-13LL-11. Application of the West Virginia Tax Procedure and Administration Act and West Virginia Tax Crimes and Penalties Act.

§11-13LL-12. Effective date.

§11-13LL-13. Consumers sales and service tax and use tax exemption for certificate holders and for construction contractors.

§11-13LL-14. Certain taxes prohibited.

CHAPTER 11, ARTICLE 13MM. WEST VIRGINIA PROPERTY TAX ADJUSTMENT ACT.

§11-13MM-1. Findings and Purpose

§11-13MM-2. Definitions.

§11-13MM-3. Motor vehicle property tax adjustment credit.

§11-13MM-4. Disabled veteran real property tax credit.

§11-13MM-5. Small business property tax adjustment credit.

§11-13MM-6. Rulemaking.

§11-13MM-7. Annual Reports.

11-13MM-8. Tax administration and procedures.

§11-13MM-9. Severability.

§11-13MM-10. Effective Date.

CHAPTER 11, ARTICLE 14. GASOLINE AND SPECIAL FUEL EXCISE TAX.

§11-14-1. Short title; arrangement of sections or portions of article.

§11-14-2. Definitions.

§11-14-3. Imposition of tax.

§11-14-3a. Applicability of rate increase to gasoline or special fuel on hand or in inventory.

§11-14-4. Computation of tax.

§11-14-5. Exemptions from tax.

§11-14-5a. Exemption for bulk sales to interstate motor carriers.

§11-14-5b. Exemptions for sales made through special devices.

§11-14-6. Gasoline or special fuel exported or in interstate commerce; distributors or producers may pay tax shipments into state.

§11-14-7. Due date of reports; reports required; records to be kept; examination of records; subpoena powers; examination of witnesses.

§11-14-8. Tax due.

§11-14-9. Repealed. Acts, 1984 Reg. Sess., Ch. 170.

§11-14-10. Refund of taxes illegally collected, etc.; refund for gallonage exported or lost through casualty or evaporation; change of rate; petition for refund.

§11-14-11. Refund of tax because of certain nonhighway uses; statute of limitations and effective date.

§11-14-11a. Refund of tax on gasoline or special fuel paid by any municipality, county, county board of education, volunteer fire department, nonprofit ambulance service and emergency rescue service.

§11-14-12. Partial refund of tax on tax-paid gallonage consumed in buses.

§11-14-13. Surety bonds required; release of surety; new bond.

§11-14-14. Enforcement powers.

§11-14-15. Disposition of tax collected.

§11-14-16. Repealed. Acts, 2001 1st Ex. Sess. Reg. Sess., Ch. 11.

§11-14-17. No dyed fuel on highways.

§11-14-17a. Spot check inspections.

§11-14-18. Penalty for refusal to permit inspection.

§11-14-19. Penalty for failure to file required return when no tax due.

§11-14-20. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-14-21. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-14-22. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-14-23. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-14-24. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-14-25. Receivership or insolvency proceeding.

§11-14-26. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-14-27. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-14-28. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-14-29. Severability.

§11-14-30. General procedure and administration.

§11-14-31. Repeal of article.

CHAPTER 11, ARTICLE 14A. MOTOR CARRIER ROAD TAX.

§11-14A-1. Short title; arrangement of sections or portions of article.

§11-14A-2. Definitions.

§11-14A-3. Imposition of tax; amount; tax in addition to all other taxes.

§11-14A-3a. Leased motor carriers, household goods carriers, and independent contractors.

§11-14A-4. Computation of tax.

§11-14A-5. Reports of carriers; joint reports; records; examination of records; subpoenas and witnesses.

§11-14A-6. Payment of tax.

§11-14A-7. Identification markers; fees; civil penalties; criminal penalties.

§11-14A-7a. Repealed. Acts, 1989, 1st Ex. Sess., Ch. 4.

§11-14A-8. Exemptions.

§11-14A-9. Credits against tax.

§11-14A-10. Repealed. Acts, 1984 Reg. Sess., Ch. 170.

§11-14A-11. Refunds authorized; claim for refund and procedure thereon; surety bonds and cash bonds.

§11-14A-12. Enforcement powers.

§11-14A-13. Disposition of tax collected.

§11-14A-14. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-14A-15. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-14A-16. Civil penalty for failure to file required return when no tax due.

§11-14A-17. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-14A-18. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-14A-19. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-14A-20. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-14A-21. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-14A-22. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-14A-23. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-14A-24. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-14A-25. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-14A-26. Severability.

§11-14A-27. General procedure and administration.

§11-14A-28. Effective date.

CHAPTER 11, ARTICLE 14B. INTERSTATE FUEL TAX AGREEMENT.

§11-14B-1. Purpose.

§11-14B-2. Definitions.

§11-14B-3. Registration of motor carriers.

§11-14B-4. Cooperative agreements between states authorized.

§11-14B-5. Scope of agreement.

§11-14B-6. Effect of international fuel tax agreement on the administration or application of motor fuel use taxes imposed by this state.

§11-14B-7. Effective date of international fuel tax agreement or amendment.

§11-14B-8. Copy of agreement to be maintained by Tax Commissioner.

§11-14B-9. Exchange of information.

§11-14B-10. Audits.

§11-14B-11. Disposition of moneys; international fuel tax agreement clearing fund.

§11-14B-12. Regulations.

§11-14B-13. Legal remedies.

§11-14B-14. General procedure and administration; conformity with agreement.

§11-14B-15. Criminal penalties.

§11-14B-16. Reimbursement of expenses of Tax Commissioner.

§11-14B-17. Severability.

CHAPTER 11, ARTICLE 14C. MOTOR FUEL EXCISE TAX.

§11-14C-1. Short title; nature of tax.

§11-14C-2. Definitions.

§11-14C-3. Rules; forms.

§11-14C-4. Exchange of information; criminal penalty for unauthorized disclosure.

§11-14C-5. Taxes levied; rate.

§11-14C-6. Point of imposition of motor fuels tax.

§11-14C-6a. Point of imposition of motor fuels tax on alternative fuel.

§11-14C-7. Tax on unaccounted-for motor fuel losses; liability.

§11-14C-8. Backup tax; liability.

§11-14C-9. Exemptions from tax; claiming refunds of tax.

§11-14C-9a. Additional exemptions from tax.

§11-14C-10. Persons required to be licensed.

§11-14C-11. License application procedure.

§11-14C-12. Permissive supplier requirements on out-of-state removals.

§11-14C-13. Bond requirements.

§11-14C-14. Grounds for denial of license.

§11-14C-15. Issuance of license.

§11-14C-16. Notice of discontinuance, sale or transfer of business.

§11-14C-17. License cancellation.

§11-14C-18. Records and lists of license applicants and licensees.

§11-14C-19. When tax return and payment are due.

§11-14C-20. Remittance of tax to supplier or permissive supplier.

§11-14C-21. Notice of cancellation or reissuance of licenses; effect of notice.

§11-14C-22. Information required on return filed by supplier or permissive supplier.

§11-14C-23. Deductions and discounts allowed a supplier and a permissive supplier when filing a return.

§11-14C-24. Duties of supplier or permissive supplier as trustee.

§11-14C-25. Returns and discounts of importers.

§11-14C-26. Informational returns of terminal operators.

§11-14C-27. Informational returns of motor fuel transporters.

§11-14C-28. Exports.

§11-14C-29. Identifying information required on return.

§11-14C-30. Refund of taxes erroneously collected, etc.; refund for gallonage exported or lost through casualty or evaporation; change of rate; petition for refund.

§11-14C-31. Claiming refunds.

§11-14C-32. Payment of refund.

§11-14C-33. General procedure and administration; crimes and penalties.

§11-14C-34. Shipping documents; transportation of motor fuel; civil penalty.

§11-14C-35. Import confirmation number; civil penalty.

§11-14C-36. Improper sale or use of untaxed motor fuel; civil penalty.

§11-14C-37. Refusal to allow inspection or taking of fuel sample; civil penalty.

§11-14C-38. Engaging in business without a license; civil penalty.

§11-14C-39. Preventing a person from obtaining a license; civil penalty.

§11-14C-40. Filing a false return; failure to file return; civil penalty.

§11-14C-41. Willful commission of prohibited acts; criminal penalties.

§11-14C-42. Unlawful importing, transportation, delivery, storage or sale of motor fuel; sale to enforce assessment.

§11-14C-43. Record-keeping requirements.

§11-14C-44. Inspection of records.

§11-14C-45. Authority to inspect.

§11-14C-46. Marking requirements for dyed diesel fuel storage facilities.

§11-14C-47. Disposition of tax collected; dedicated receipts; reports.

§11-14C-48. Motor Fuel Excise Tax Shortfall State Road Fund support payment.

CHAPTER 11, ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.

§11-15-1. General consumers sales and service tax imposed.

§11-15-1a. Legislative findings.

§11-15-2. Definitions.

§11-15-3. Amount of tax; allocation of tax and transfers.

§11-15-3a. Rate of tax on food and food ingredients intended for human consumption; reductions and cessations of tax.

§11-15-3b. Exceptions to reduced rate of tax on food and food ingredients intended for human consumption.

§11-15-3c. Imposition of consumers sales tax on motor vehicle sales; rate of tax; use of motor vehicle purchased out of state; definition of sale; definition of motor vehicle; exemptions; collection of tax by Division of Motor Vehicles; dedication of tax to highways; legislative and emergency rules.

§11-15-4. Purchaser to pay; accounting by vendor.

§11-15-4a. Noncollection of tax; liability of vendor.

§11-15-4b. Liability of purchaser; assessment and collection.

§11-15-4c. Collection of fee in addition to the consumers sales tax for sales of mobile factory-built homes; deposit of additional fee in West Virginia Affordable Housing Trust Fund.

§11-15-5. Total amount collected is to be remitted.

§11-15-5a. Repealed. Acts, 1987 reg. Sess., Ch. 138.

§11-15-6. Vendor must show sale or service exempt; presumption.

§11-15-7. Tax on gross proceeds of sales or value of manufactured, etc., products.

§11-15-7a. Tax on the manufacture, sale and installation of modular dwellings.

§11-15-8. Furnishing of services included; exceptions.

§11-15-8a. Contractors.

§11-15-8b. Nonresident contractor--registration, bond, etc.

§11-15-8c. Transition rules for elimination of exemption for materials and supplies incorporated in real property owned by governmental entities.

§11-15-8d. Limitations on right to assert exemptions.

§11-15-9. Exemptions.

§11-15-9a. Exemptions; exceptions for sales of liquors and wines to private clubs.

§11-15-9b. Exemption for purchases of tangible personal property and services for direct use in research and development.

§11-15-9c. Exemption for services and materials regarding technical evaluation for compliance to federal and state environmental standards provided by environmental and industrial consultants.

§11-15-9d. Direct pay permits.

§11-15-9e. Apportionment of purchase price; existing contracts protected.

§11-15-9f. Exemption for sales and services subject to special district excise tax.

§11-15-9g. Exemption for clothing, footwear and school supplies for limited period in the year 2004.

§11-15-9h. Exemptions for sales of computer hardware and software directly incorporated into manufactured products; certain leases; sales of electronic data processing service; sales of computer hardware and software directly used in communication; sales of educational software; sales of Internet advertising; sales of high-technology business services directly used in fulfillment of a government contract; sales of tangible personal property for direct use in a high-technology business or Internet advertising business; definitions.

§11-15-9i. Exempt drugs, durable medical equipment, mobility enhancing equipment and prosthetic devices.

§11-15-9j. Direct pay permits for health care providers.

§11-15-9k. Annual exemption for purchases of energy efficient products.

§11-15-9l. Exemption for Sales of clothing and clothing accessories by tax-exempt organizations.

§11-15-9m. Discretionary designation of per se exemptions.

§11-15-9n. Exemption of qualified purchases of computers and computer software, primary material handling equipment, racking and racking systems, and components, building materials and certain tangible personal property.

§11-15-9o. Exemption for dues, fees and assessments paid to a homeowners' association by a member; taxable expenses of homeowners' association; definitions.

§11-15-9p. Exemption for purchases of services and tangible personal property sold for the repair, remodeling and maintenance of aircraft operated under a fractional ownership program.

§11-15-9q. Exemption for sales by schools and volunteer school support groups.

§11-15-9r. Exemption for precious metals.

§11-15-9s. Exemption for certain school supplies, school instructional materials, laptop and tablet computers, and sports equipment.

§11-15-9t. Exemption for purchases of services and tangible personal property sold for the repair, remodeling, and maintenance of aircraft; defining terms.

§11-15-9u. Exemption for sales of small arms and ammunitions.

§11-15-10. Tax paid by ultimate consumer.

§11-15-11. Exemption for certain organizations.

§11-15-12. Agreements by competing taxpayers.

§11-15-13. Remittance of tax when sale on credit.

§11-15-14. When separate records of sales required.

§11-15-15. Sales to affiliated companies or persons.

§11-15-16. Tax return and payment; exception; requiring a combined return.

§11-15-17. Liability of officers of corporation, etc.

§11-15-18. Tax on gasoline and special fuel; section repealed January 1, 2004.

§11-15-18a. Receivership; bankruptcy; priority of tax.

§11-15-18b. Tax on motor fuel.

§11-15-19. Other times for filing returns.

§11-15-20. Quarterly and annual returns.

§11-15-21. Annual return; extension of time.

§11-15-22. Consolidated returns.

§11-15-23. Keeping and preserving of records.

§11-15-24. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-15-24a. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-15-24b. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-15-24c. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-15-24d. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-15-24e. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-15-24f. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-15-25. Records of nonresidents doing business in state.

§11-15-26. Records of Tax Commissioner; preservation of returns.

§11-15-27. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-15-27a. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-15-28. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-15-29. Repealed. Acts, 1984 Reg. Sess., Ch. 170.

§11-15-30. Proceeds of tax; appropriation of certain revenues.

§11-15-30a. Repealed. Acts, 1994, 1st Ex. Sess., Ch. 25.

§11-15-31. Construction and severability.

§11-15-32. General procedure and administration.

§11-15-33. Effective date.

§11-15-34. Tourism development project tax credit.

CHAPTER 11, ARTICLE 15A. USE TAX.

§11-15A-1. Definitions.

§11-15A-1a. Legislative findings.

§11-15A-2. Imposition of tax; six percent tax rate; inclusion of services as taxable; transition rules; allocation of tax and transfers.

§11-15A-2a. Tax on value of property used or consumed in this state.

§11-15A-2b. Tax on the manufacture, sale and installation of modular dwellings.

§11-15A-3. Exemptions.

§11-15A-3a. Moving residence or business into state.

§11-15A-3b. Repealed. Acts, 1996 Reg. Sess., Ch. 239.

§11-15A-3c. Repealed. Acts, 1996 Reg. Sess., Ch. 239.

§11-15A-3d. Direct pay permits.

§11-15A-4. Evidence of use.

§11-15A-5. How collected.

§11-15A-6. Collection by retailer.

§11-15A-6a. Collection by certain other retailers.

§11-15A-6b. Collection of tax by marketplace facilitators and referrers.

§11-15A-7. Foreign retailers.

§11-15A-8. Absorbing tax.

§11-15A-9. Tax as debt.

§11-15A-10. Payment to Tax Commissioner.

§11-15A-10a. Credit for sales tax liability paid to another state.

§11-15A-11. Liability of user.

§11-15A-12. Bond to secure payment.

§11-15A-13. Tax on gasoline and special fuel; section repealed January 1, 2004.

§11-15A-13a. Tax on motor fuel effective January 1, 2004.

§11-15A-14. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-15A-15. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-15A-16. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-15A-17. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-15A-18. Seller must show sale not at retail; presumption.

§11-15A-19. Repealed. Acts, 1984 Reg. Sess., Ch. 170.

§11-15A-20. Repealed. Acts, 1984 Reg. Sess., Ch. 170.

§11-15A-21. Books; examination.

§11-15A-22. Canceling or revoking permits.

§11-15A-23. Tax imposed is in addition to all other taxes and charges.

§11-15A-24. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-15A-25. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-15A-26. Repealed. Acts, 1986 2nd Ex. Sess., Ch. 6.

§11-15A-27. Construction; partial unconstitutionality.

§11-15A-28. General procedure and administration.

§11-15A-29. Effective date.

CHAPTER 11, ARTICLE 15B. STREAMLINED SALES AND USE TAXES.

§11-15B-1. Title.

§11-15B-2. Definitions.

§11-15B-2a. Streamlined Sales and Use Tax Agreement defined.

§11-15B-2b. Telecommunications definitions.

§11-15B-3. Legislative findings.

§11-15B-4. Authority to participate in multistate negotiations.

§11-15B-4a. Representatives to governing board of streamlined sales and use tax agreement.

§11-15B-5. Authority to enter agreement.

§11-15B-6. Relationship to state law.

§11-15B-7. Agreement requirements.

§11-15B-8. Cooperating sovereigns.

§11-15B-9. Limited binding and beneficial effect.

§11-15B-10. Seller and third-party liability.

§11-15B-11. Seller registration.

§11-15B-12. Effect of seller registration and participation in streamlined sales and use tax administration.

§11-15B-13. Amnesty for registration.

§11-15B-14. General sourcing definitions.

§11-15B-14a. Application of general sourcing rules and exclusion from the rules.

§11-15B-15. General transaction sourcing rules.

§11-15B-16. Repealed. Acts, 2008 Reg. Sess., Ch. 218.

§11-15B-17. Direct mail sourcing.

§11-15B-18. Relief from certain liability for purchasers.

§11-15B-19. Telecommunications and related services sourcing rule.

§11-15B-20. Telecommunication sourcing definitions.

§11-15B-21. Notice for state tax changes.

§11-15B-22. Effective date of rate changes for certain services.

§11-15B-23. Enactment of exemptions.

§11-15B-24. Administration of exemptions.

§11-15B-25. Uniform tax returns.

§11-15B-26. Uniform rules for remittances of funds.

§11-15B-27. Uniform rules for recovery of bad debt.

§11-15B-28. Confidentiality and privacy protections under Model I.

§11-15B-29. Customer refund procedure.

§11-15B-30. Monetary allowances for new technological models for sales tax collection; delayed effective date.

§11-15B-31. Conflict; partial unconstitutionality.

§11-15B-32. Effective date.

§11-15B-33. State administration of local sales and use taxes.

§11-15B-34. State and local sales and use tax bases.

§11-15B-35. Local rate and boundary changes.

§11-15B-36. Relief from certain liability for state and local taxes.

§11-15B-37. State review and approval of certified automated system software and certain liability relief.

CHAPTER 11, ARTICLE 16. NONINTOXICATING BEER.

§11-16-1. Short title.

§11-16-2. Declaration of legislative findings, policy and intent; construction.

§11-16-3. Definitions.

§11-16-4. Responsibility of Alcohol Beverage Control Commissioner; administrators, employees and agents; administration and enforcement expenses.

§11-16-5. State license required; alcoholic content of beer manufactured for sale without state.

§11-16-5a. Off-premises sales not required to be bagged.

§11-16-6. License in one capacity only; no connection between different licensees; when brewer may act as distributor; credit and rebates proscribed; brewer, resident brewer, and brewpub requirements.

§11-16-6a. Brewer and resident brewer license to manufacture, sell, and provide complimentary samples.

§11-16-6b. Brewpub, Class A retail dealer, Class B retail dealer, private club, Class A retail licensee, and Class B retail licensee"s authority to sell growlers.

§11-16-6c. Class B retail dealer which is a grocery store, mobile application, or web-based sales privilege permit; fee.

§11-16-6d. Nonintoxicating beer or nonintoxicating craft beer delivery license for a licensed Class A retail dealer or a third party; requirements; limitations; third party license fee; retail transportation permit; and requirements.

§11-16-6e. License required for sale and shipment of nonintoxicating beer or nonintoxicating craft beer by a brewer or resident brewer; shipment of limited quantities of nonintoxicating beer or nonintoxicating craft beer; requirements; license fee; and penalties.

§11-16-6f. Nonintoxicating beer or nonintoxicating craft beer delivery license for a licensed Class B retail dealer or a third party; requirements; limitations; third party license fee; retail transportation permit; and requirements.

§11-16-7. License not transferable; change of location.

§11-16-8. Form of application for license; fee and bond; refusal of license.

§11-16-9. Amount of license tax; Class A and Class B retail dealers; purchase and sale of nonintoxicating beer permitted; distributors; brewers; brewpubs.

§11-16-10. Brewer"s license for foreign corporation; application; bond; contents of application; limitations; licensed representatives for brewers, resident brewers, and distributors; annual license fee; renewal; suspension; license fee for sales representatives; transportation permits; container label registration; and Beer License Operations Fund created; and implementation operations of fee.

§11-16-11. Special license for festivals and fairs; license fee and application; license subject to provisions of article; exceptions.

§11-16-11a. Nonintoxicating beer sampling.

§11-16-11b. Special license for one-day charitable events; application; license subject to provisions of article; exception.

§11-16-11c. Unlicensed brewer or unlicensed home brewer temporary license; fees; requirements.

§11-16-12. When bond not required; bond of a Class A retail dealer; action on bond of retail dealer upon revocation of license; duty of prosecuting attorney.

§11-16-13. Barrel tax on nonintoxicating beer.

§11-16-14. Collection of unpaid license tax.

§11-16-15. Records of brewer, manufacturer or distributor or operator of a brewpub; collection of unpaid tax and penalty.

§11-16-15b. Repealed. Acts, 1981 Reg. Sess., Ch. 41.

§11-16-16. Restrictions on nonresident brewers, manufacturers and distributors.

§11-16-17. Container labeling.

§11-16-17a. Commissioner to investigate, review, and approve or deny franchise agreements, labels, brands, and line extensions.

§11-16-18. Unlawful acts of licensees; criminal penalties.

§11-16-19. Unlawful acts of persons; criminal penalties.

§11-16-20. Unlawful acts of brewers or manufacturers; criminal penalties.

§11-16-21. Requirements as to franchise agreements between brewers and distributors; transfer of franchise by distributor; franchise distributor network; notice thereof to brewer; arbitration of disputes as to such transfer; violations and penalties; limitation of section.

§11-16-22. Powers of the commissioner; rules, or orders.

§11-16-23. Revocation or suspension of license; monetary penalty; hearing assessment of costs; establishment of enforcement fund.

§11-16-24. Hearing on sanctioning of license; notice; review of action of commissioner; clerk of court to furnish commissioner copy of order or judgment of conviction of licensee; assessment of costs; procedure for appealing any final order of the commissioner which revokes, suspends, sanctions or denies the issuance or renewal of any license issued under this article.

§11-16-25. Reissuance of license after revocation.

§11-16-26. Municipal license tax.

§11-16-27. Revenue collected and paid to State Treasurer; expense of administration.

§11-16-28. Expiration date of existing licenses; when provisions operable.

§11-16-29. Severability.

CHAPTER 11, ARTICLE 17. TOBACCO PRODUCTS EXCISE TAX ACT.

§11-17-1. Short title.

§11-17-2. Definitions.

§11-17-3. Levy of tax; ratio; dedication of proceeds.(a) Tax on cigarettes and tobacco products other than cigarettes. - For the purpose of providing revenue for the General Revenue Fund of the state, an excise tax is hereby levied and imposed on sales of cigarettes and tobacco products other than cigarettes.

§11-17-4. Effect of rate changes; tobacco products on hand or in inventory; report; discount.

§11-17-4a. No tobacco products tax by municipalities or other governmental subdivisions.

§11-17-4b. Levy of tax on e-cigarette liquid; definitions; rate; invoice; report; payment; authority of the Tax Commissioner to inspect and examine witnesses; presumption; bond.

§11-17-5. How tax paid; stamps; how affixed; violations.

§11-17-6. Sales of stamps by deputies; fees; reports of deputies.

§11-17-7. Form of stamps; custody; discounts; security for payments.

§11-17-8. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-17-9. Discounts.

§11-17-10. Refunds.

§11-17-11. Surety bonds required; release of surety; new bond.

§11-17-12. Reports required; due date; records to be kept; inspection of records and stocks; examination of witnesses, summons, etc.

§11-17-13. Preservation of rules.

§11-17-14. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-17-15. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-17-16. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-17-17. Enforcement powers.

§11-17-18. Repealed. Acts, 1981, 1st Ex. Sess., Ch. 8.

§11-17-19. Penalty for failure to file report when no tax due.

§11-17-19a. Criminal penalties.

§11-17-19b. Certain tax-not-paid tobacco products declared contraband.

§11-17-19c. Magistrate courts have concurrent jurisdiction.

§11-17-20. Transportation of unstamped cigarettes or tax-not-paid tobacco products; forfeitures and sales of cigarettes and equipment.

§11-17-20a. Criminal penalty for unlawful transportation of tax-not-paid tobacco products.

§11-17-20b. Vending machines; presence of tax-not-paid tobacco products.

§11-17-21. Severability.

§11-17-22. General procedure and administration.

§11-17-23. Special study on impact of tax on tobacco products other than cigarettes.

CHAPTER 11, ARTICLE 18. EXCISE TAX ON USE, CONSUMPTION OR STORAGE OF CIGARETTES.

§11-18-1. Repealed. Acts, 1967 Reg. Sess., Ch. 194.

CHAPTER 11, ARTICLE 19. SOFT DRINKS TAX.

§11-19-1. Definitions.

§11-19-2. Excise tax on bottled soft drinks, syrups and dry mixtures; disposition thereof.

§11-19-3. Repealed. Acts, 1979 Reg. Sess., Ch. 110.

§11-19-4. Affixing of tax stamps or tax crowns.

§11-19-4a. Cancellation and removal of stamps.

§11-19-4b. Disposition of unused crowns; penalty for violation.

§11-19-5. Purchase of tax stamps or tax crowns; discounts and commissions; refunds and statute of limitations; effective date.

§11-19-5a. Due date of reports; additional reports; extension of time.

§11-19-5b. Additional penalty for late filing or payment.

§11-19-5c. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-19-6. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-19-7. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-19-7a. Seizure and sale of soft drink syrups by commissioner; forfeiture; collection of tax.

§11-19-8. Repealed. Acts, 1981 1st. Ex. Sess., Ch. 8.

§11-19-9. Altering, counterfeiting or reusing tax stamps or tax crowns; penalty.

§11-19-10. Penalties; crimes.

§11-19-11. Separability.

§11-19-12. General procedure and administration.

§11-19-13. Effective date of repeal of article.

CHAPTER 11, ARTICLE 20. RECIPROCAL ENFORCEMENT.

§11-20-1. Authority of other states and their political subdivisions to sue.

CHAPTER 11, ARTICLE 21. PERSONAL INCOME TAX.

§11-21-1. Legislative findings.

§11-21-2. Short title; arrangement and classification.

§11-21-3. Imposition of tax; persons subject to tax.

§11-21-4. Rate of tax -- Taxable years ending prior to January 1, 1963.

§11-21-4a. Rate of tax -- Taxable years beginning on or after January 1, 1963, and before January 1, 1970.

§11-21-4b. Same -- Taxable years beginning on or after January 1, 1970, and before January 1, 1971.

§11-21-4c. Rate of tax -- Taxable periods beginning on or after January 1, 1971 and ending before April 1, 1983.

§11-21-4d. Rate of tax -- Taxable periods beginning on or after April 1, 1983.

§11-21-4e. Rate of tax -- Taxable years beginning on or after January 1, 1987.

§11-21-4f. Effect of rate changes during taxable year.

§11-21-4g Rate of tax — Taxable years beginning on and after January 1, 2023.

§11-21-4h Future personal income tax reductions.

§11-21-5. Optional tax for certain resident individuals.

§11-21-6. Accounting periods and methods.

§11-21-7. Resident and nonresident defined.

§11-21-8. Credits against tax.

§11-21-8a. Credit for qualified rehabilitated buildings investment.

§11-21-8b. Definitions.

§11-21-8c. Procedures.

§11-21-8d. Standards.

§11-21-8e. Carryback, carryforward.

§11-21-8f. Disclosure of credit applications and grants.

§11-21-8g. Credit for qualified rehabilitated residential building investment.

§11-21-8h. Distribution, sale, transfer or assignment of qualified rehabilitated building investment tax credit.

§11-21-9. Meaning of terms.

§11-21-9a. Pledge of credit or collateral by endorser, guarantor or accommodator not to constitute investment in borrower.

§11-21-10. Low income exclusion.

§11-21-10a. Credit for nonfamily adoption.

§11-21-11. West Virginia taxable income of resident individual.

§11-21-12. West Virginia adjusted gross income of resident individual.

§11-21-12a. Additional modification reducing federal adjusted gross income.

§11-21-12b. Combat pay exempt.

§11-21-12c. Deduction for long-term care insurance.

§11-21-12d. Additional modification reducing federal adjusted gross income.

§11-21-12e. Additional modification reducing federal adjusted gross income.

§11-21-12f. Additional modification increasing federal adjusted gross income.

§11-21-12g. Additional modification increasing federal adjusted gross income; disallowance of deduction taken under Internal Revenue Code Section 199.

§11-21-12h. Repeal of section relating to Additional modification reducing federal adjusted gross income relating to tolls for travel on West Virginia toll roads and paid electronically through use of parkways authority commuter (PAC) cards.

§11-21-12i. Decreasing modification reducing federal adjusted gross income for qualifying contribution to a qualified trust maintained for the benefit of a child with autism; effective date.

§11-21-12j. Modifications to federal adjusted income.

§11-21-12k. Additional modification reducing federal adjusted gross income for shareholders of S corporations and members of limited liability companies engaged in banking business.

§11-21-12l. Decreasing modification reducing federal adjusted gross income for the net income of Qualified Opportunity Zone Businesses; effective date.

§11-21-12m. Additional modifications related to a Jumpstart Savings Account.

§11-21-13. West Virginia deduction of resident individual.

§11-21-14. West Virginia standard deduction of a resident individual.

§11-21-15. West Virginia itemized deduction of a resident individual.

§11-21-16. West Virginia personal exemptions of resident individual.

§11-21-17. Resident partners.

§11-21-17a. Resident shareholders of S corporations.

§11-21-18. West Virginia taxable income of resident estate or trust.

§11-21-19. Share of resident estate, trust or beneficiary in West Virginia fiduciary adjustment.

§11-21-20. Credit for income tax of another state.

§11-21-21. Senior citizens' tax credit for property tax paid on first $20,000 of taxable assessed value of a homestead in this state.

§11-21-22. Low-income family tax credit.

§11-21-22a. Definitions.

§11-21-22b. Amount of credit.

§11-21-22c. Administration.

§11-21-23. Refundable credit for real property taxes paid in excess of four percent of gross household income.

§11-21-24. Senior citizen property tax relief credit for tax years beginning before 2012.

§11-21-25. Nonrefundable credit for matching contribution to employee’s Jumpstart Savings Account.

§11-21-26. Reserved for future use.

§11-21-27. Reserved for future use.

§11-21-28. Reserved for future use.

§11-21-29. Reserved for future use.

§11-21-30. Computation of tax on income of nonresidents and part-year residents.

§11-21-31. Mobile employee exclusion from state source income.

§11-21-32. West Virginia source income of nonresident individual.

§11-21-33. Repealed. Acts, 1992 Reg. Sess., Ch. 204.

§11-21-34. Repealed. Acts, 1992 Reg. Sess., Ch. 204.

§11-21-35. Repealed. Acts, 1992 Reg. Sess., Ch. 204.

§11-21-36. Repealed. Acts, 1992 Reg. Sess., Ch. 204.

§11-21-37. Nonresident partners and shareholders of S corporations.

§11-21-37a. Allocation and apportionment of income of nonresidents from multistate business activity.

§11-21-37b. Special apportionment rules.

§11-21-37c. Special apportionment rules - financial organizations.

§11-21-38. West Virginia source income of nonresident estate or trust.

§11-21-39. Share of nonresident estate, trust or beneficiary in income from West Virginia sources.

§11-21-40. Credit for income tax of state of residence.

§11-21-41. Special case in which a nonresident need not file West Virginia income tax return.

§11-21-42. Military incentive tax credit.

§11-21-43. Credit for consumers sales and service tax and use tax paid.

§11-21-44. West Virginia source income of part-year resident individuals.

§11-21-45. Reserved for future use.

§11-21-46. Reserved for future use.

§11-21-47. Reserved for future use.

§11-21-48. Reserved for future use.

§11-21-49. Reserved for future use.

§11-21-50. Reserved for future use.

§11-21-51. Returns and liabilities.

§11-21-51a. Composite returns.

§11-21-52. Time and place for filing returns and paying tax.

§11-21-53. Signing of returns and other documents.

§11-21-54. Electronic filing for certain tax preparers.

§11-21-55. Declaration of estimated tax.

§11-21-56. Payments of estimated tax.

§11-21-57. Extensions of time.

§11-21-58. Requirements concerning returns, notices, records and statements.

§11-21-59. Report of change in federal taxable income.

§11-21-59a. Report of change in taxes paid to other states.

§11-21-60. Change of election.

§11-21-61. Extension of time for performing certain acts due to Desert Shield service.

§11-21-62. Income taxes of members of Armed Forces on death.

§11-21-63. Reserved for future use.

§11-21-64. Reserved for future use.

§11-21-65. Reserved for future use.

§11-21-66. Reserved for future use.

§11-21-67. Reserved for future use.

§11-21-68. Reserved for future use.

§11-21-69. Reserved for future use.

§11-21-70. Reserved for future use.

§11-21-71. Requirement of withholding tax from wages.

§11-21-71a. Withholding tax on West Virginia source income of nonresident partners, nonresident S corporation shareholders, and nonresident beneficiaries of estates and trusts.

§11-21-71b. Withholding tax on West Virginia source income of nonresidents.

§11-21-72. Information statement for employee.

§11-21-73. Credit for tax withheld.

§11-21-74. Filing of employer's withholding return and payment of withheld taxes; annual reconciliation; e-filing required for certain tax preparers and employer.

§11-21-75. Employer's liability for withheld taxes.

§11-21-76. Employer's failure to withhold.

§11-21-77. Extension of withholding to certain lottery winnings; lottery winnings source income.

§11-21-78. Reserved for future use.

§11-21-79. Reserved for future use.

§11-21-80. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-21-81. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-21-82. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-21-83. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-21-84. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-21-85. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-21-86. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-21-87. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-21-88. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-21-89. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-21-90. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-21-91. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-21-92. Repealed. Acts, 1984 Reg. Sess., Ch. 170.

§11-21-93. Personal income tax reserve fund.

§11-21-94. Effective date; severability.

§11-21-94a. Effective date.

§11-21-95. General procedure and administration.

§11-21-96. Dedication of personal income tax proceeds.

§11-21-97. Tax credit for employers providing child care for employees.

CHAPTER 11, ARTICLE 21A. ADDITIONAL INCOME TAXES DUE TO FEDERAL PARTNERSHIP ADJUSTMENTS.

§11-21A-1. Definitions.

§11-21A-2. Reporting adjustments to federal taxable income - General rule.

§11-21A-3. Reporting federal adjustments - partnership level audit and administrative adjustment request.

§11-21A-4. De minimis exception.

§11-21A-5. Assessments of additional West Virginia tax, interest, and additions to tax arising from adjustments to federal taxable income; statute of limitations.

§11-21A-6. Estimated West Virginia tax payments during course of federal audit.

§11-21A-7. Claims for refund or credits of West Virginia tax arising from federal adjustments made by the IRS.

§11-21A-8. Scope of adjustments and extensions of time.

§11-21A-9. Effective date.

§11-21A-10. Legislative, interpretive, and procedural rules.

§11-21A-11. General procedure and administration.

§11-21A-12. Crimes and penalties.

CHAPTER 11, ARTICLE 22. EXCISE TAX ON PRIVILEGE OF TRANSFERRING REAL PROPERTY.

§11-22-1. Definitions.

§11-22-2. Rate of tax; when and by whom payable; additional county tax.

§11-22-3. Payment from proceeds of judicial sale.

§11-22-4. Documentary stamps; affixing; cancellation; declaration of value.

§11-22-5. Commissioner to provide for sale of stamps; rules and regulations.

§11-22-6. Duties of clerk; declaration of consideration or value; filing of sales listing form for Tax Commissioner; disposition and use of proceeds.

§11-22-7. Failure to affix stamps.

§11-22-8. Penalty for recording without documentary stamp; effect.

§11-22-9. Unlawful acts; penalty.

§11-22-10. Erroneous collections; refund.

CHAPTER 11, ARTICLE 23. BUSINESS FRANCHISE TAX.

§11-23-1. Legislative finding.

§11-23-2. Short title; arrangement of sections or portions thereof.

§11-23-3. Meaning of terms; specific terms defined.

§11-23-3a. Meaning of terms; general rule.

§11-23-4. Tax base determined.

§11-23-5. Apportionment of tax base.

§11-23-5a. Special apportionment rules - financial organizations.

§11-23-5b. Repealed. Acts, 2008 Reg. Sess., Ch. 215.

§11-23-6. Imposition of tax; change in rate of tax.

§11-23-7. Persons and other organizations exempt from tax.

§11-23-8. Accounting periods and methods of accounting.

§11-23-9. Annual returns.

§11-23-9a. Method of filing for business taxes.

§11-23-10. Extension of time for filing returns.

§11-23-11. Time and place for paying tax shown on returns.

§11-23-12. Extensions of time for paying tax.

§11-23-13. Declaration and payment of estimated tax.

§11-23-14. Requirements concerning returns, notices, records and statements.

§11-23-15. Signing of returns and other documents.

§11-23-16. Place for filing returns or other documents.

§11-23-17. Credits against tax; expiration of credits.

§11-23-17a. (Effective July 1, 1987) Tax credit for business investment and jobs expansion; industrial expansion and revitalization; eligible research and development projects; coal loading facilities.

§11-23-17b. Application of tax credits.

§11-23-18. Tax under this article in addition to all other taxes.

§11-23-19. Records.

§11-23-20. Criminal penalties.

§11-23-21. General procedure and administration.

§11-23-22. Severability.

§11-23-23. Information return and due date thereof; penalty for failure to file, waiver thereof; short taxable year provisions.

§11-23-24. Repealed. Acts, 2002 Reg. Sess., Ch. 104.

§11-23-24a. Tax credit for value-added products from raw agricultural products; regulations; termination of credit.

§11-23-25. Credit for consumers sales and service tax and use tax paid.

§11-23-26. Effective date.

§11-23-27. Credit for franchise tax paid to another state.

§11-23-28. Notice of business activities report.

§11-23-29. Reserved for future use.

§11-23-30. Reserved for future use.

§11-23-31. Reserved for future use.

§11-23-32. Reserved for future use.

§11-23-33. Reserved for future use.

§11-23-34. Reserved for future use.

§11-23-35. Reserved for future use.

§11-23-36. Reserved for future use.

§11-23-37. Reserved for future use.

§11-23-38. Reserved for future use.

§11-23-39. Reserved for future use.

§11-23-40. Reserved for future use.

CHAPTER 11, ARTICLE 24. CORPORATION NET INCOME TAX.

§11-24-1. Legislative findings.

§11-24-2. Short title; arrangement and classification.

§11-24-3. Meaning of terms; general rule.

§11-24-3a. Specific terms defined.

§11-24-3b. General meaning of definition of the term tax haven for specified jurisdictions.

§11-24-4. Imposition of primary tax and rate thereof; effective and termination dates.

§11-24-4a. Effect of rate changes during taxable year.

§11-24-4b. Dividends paid deduction to be added back in determining net income for captive real estate investment trusts and regulated investment companies; deductible intangible expenses and deductible interest paid to be added back in determining net income of certain entities.

§11-24-5. Corporations exempt from tax.

§11-24-6. Adjustments in determining West Virginia taxable income.

§11-24-6a. Additional modification increasing federal taxable income; disallowance of deduction taken under IRC §199.

§11-24-6b. Decreasing modification reducing federal taxable income for the income of Qualified Opportunity Zone Businesses; effective date.

§11-24-7. Allocation and apportionment.

§11-24-7a. Special apportionment rules.

§11-24-7b. Special apportionment rules - financial organizations.

§11-24-8. Accounting periods and methods of accounting.

§11-24-9. Credits against primary tax; election of taxpayer; expiration of credit.

§11-24-9a. Credits against primary tax; election of taxpayer.

§11-24-9b. Limited tax credits - Financial organizations.

§11-24-9c. Research and development credit against primary tax.

§11-24-10. Credit for hiring of qualified employees by eligible taxpayers engaged in manufacturing.

§11-24-10a. Nonrefundable credit for matching contribution to employee’s Jumpstart Savings Account.

§11-24-11. Credit for reducing electric or natural gas or water utility rates for low-income residential customers.

§11-24-11a. Credit for reducing telephone utility rates for low-income residential customers.

§11-24-11b. Credit for utility taxpayers with net operating loss carryovers.

§11-24-12. Military incentive tax credit.

§11-24-13. Returns; time for filing.

§11-24-13a. Method of filing for business taxes.

§11-24-13b. Information return for corporations electing to be taxed under subchapter S.

§11-24-13c. Determination of taxable income or loss using combined report.

§11-24-13d. Determination of the business income of the combined group.

§11-24-13e. Designation of surety.

§11-24-13f. Water's-edge reporting mandated absent affirmative election to report based on worldwide unitary combined reporting basis; initiation and withdrawal of worldwide combined reporting election.

§11-24-14. Time and place for filing returns and paying tax.

§11-24-15. Signing of returns and other documents.

§11-24-16. Declarations of estimated tax.

§11-24-17. Payments of estimated tax.

§11-24-17a. Repealed. Acts, 1985 Reg. Sess., Ch. 162.

§11-24-18. Extensions of time.

§11-24-19. Requirements concerning returns, notices, records and statements.

§11-24-20. Report of change in federal taxable income.

§11-24-21. Change of election.

§11-24-22. Repealed. Acts, 2002 Reg. Sess., Ch. 104.

§11-24-22a. Tax credit for value-added products from raw agricultural products; regulations; termination of credit.

§11-24-23. Credit for consumers sales and service tax and use tax paid.

§11-24-23a. Credit for qualified rehabilitated buildings investment.

§11-24-23b. Definitions.

§11-24-23c. Procedures.

§11-24-23d. Standards.

§11-24-23e. Carryback, carryforward.

§11-24-23f. Credit allowed for specific taxable years.

§11-24-23g. Application of credits.

§11-24-24. Credit for income tax paid to another state.

§11-24-25. Reserved for future use.

PART III. PROCEDURE AND ADMINISTRATION. §11-24-26. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-24-27. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-24-28. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-24-29. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-24-30. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-24-31. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-24-32. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-24-33. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-24-34. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-24-35. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-24-36. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-24-37. Repealed. Acts, 1978 Reg. Sess., Ch. 95.

§11-24-38. Deposit of revenue.

§11-24-39. Disposition of revenue.

§11-24-40. Effective date; severability.

§11-24-41. General procedure and administration.

§11-24-42. Effective date.

§11-24-43. Dedication of corporation net income tax proceeds.

§11-24-43a. Dedication of tax proceeds to railways.

§11-24-44. Tax credit for employers providing child care for employees.

CHAPTER 11, ARTICLE 25. TAX RELIEF FOR ELDERLY HOMEOWNERS AND RENTERS.

§11-25-1. Declaration of purpose; rule of construction.

§11-25-2. Definitions.

§11-25-3. Computation of relief; limits; table.

§11-25-4. Forms and instructions; maximum participation.

§11-25-5. Proof of claim; landlord's cooperation required; relief limited to one claimant per homestead per year.

§11-25-6. Filing date.

§11-25-7. Claim as disbursement from state funds; claim is personal; offset.

§11-25-8. Denial of claim; violation of article; assessment; interest and penalties; crime.

§11-25-9. Hearings and appeals.

§11-25-10. Severability.

§11-25-11. Effective date.

CHAPTER 11, ARTICLE 26. HEALTH CARE PROVIDER MEDICAID TAX.

§11-26-1. [Repealed.] Acts, 2019 Reg. Sess., Ch. 250.

§11-26-2. [Repealed.] Acts, 2019 Reg. Sess., Ch. 250.

§11-26-3. [Repealed.] Acts, 2019 Reg. Sess., Ch. 250.

§11-26-4. [Repealed.] Acts, 2019 Reg. Sess., Ch. 250.

§11-26-5. [Repealed.] Acts, 2019 Reg. Sess., Ch. 250.

§11-26-6. [Repealed.] Acts, 2019 Reg. Sess., Ch. 250.

§11-26-7. [Repealed.] Acts, 2019 Reg. Sess., Ch. 250.

§11-26-8. [Repealed.] Acts, 2019 Reg. Sess., Ch. 250.

§11-26-9. [Repealed.] Acts, 2019 Reg. Sess., Ch. 250.

§11-26-10. [Repealed.] Acts, 2019 Reg. Sess., Ch. 250.

§11-26-11. [Repealed.] Acts, 2019 Reg. Sess., Ch. 250.

§11-26-12. [Repealed.] Acts, 2019 Reg. Sess., Ch. 250.

§11-26-13. [Repealed.] Acts, 2019 Reg. Sess., Ch. 250.

§11-26-14. [Repealed.] Acts, 2019 Reg. Sess., Ch. 250.

§11-26-15. [Repealed.] Acts, 2019 Reg. Sess., Ch. 250.

§11-26-16. [Repealed.] Acts, 2019 Reg. Sess., Ch. 250.

§11-26-17. [Repealed.] Acts, 2019 Reg. Sess., Ch. 250.

§11-26-18. Repealed. Acts, 1993 1st Ex. Sess., Ch. 7.

§11-26-19. [Repealed.] Acts, 2019 Reg. Sess., Ch. 250.

§11-26-20. [Repealed.] Acts, 2019 Reg. Sess., Ch. 250.

CHAPTER 11, ARTICLE 27. HEALTH CARE PROVIDER TAXES.

§11-27-1. Legislative findings.

§11-27-2. Short title; arrangement and classification.

§11-27-3. Definitions.

§11-27-4. Imposition of tax on ambulatory surgical centers.

§11-27-5. Imposition of tax on providers of chiropractic services.

§11-27-6. Imposition of tax on providers of dental services.

§11-27-7. Imposition of tax on providers of emergency ambulance service.

§11-27-8. Imposition of tax on providers of independent laboratory or X-ray services.

§11-27-9. Imposition of tax on providers of inpatient hospital services.

§11-27-10. Imposition of tax on providers of intermediate care facility services for individuals with an intellectual disability.

§11-27-10a. Imposition of tax on managed care organizations.

§11-27-11. Imposition of tax on providers of nursing facility services, other than services of intermediate care facilities for individuals with an intellectual disability.

§11-27-12. Imposition of tax on providers of nursing services.

§11-27-13. Imposition of tax on providers of opticians' services.

§11-27-14. Imposition of tax on providers of optometric services.

§11-27-15. Imposition of tax on providers of outpatient hospital services.

§11-27-16. Imposition of tax on providers of physicians' services.

§11-27-17. Imposition of tax on providers of podiatry services.

§11-27-18. Imposition of tax on providers of psychological services.

§11-27-19. Imposition of tax on providers of therapists' services.

§11-27-20. Double taxation prohibited.

§11-27-21. Apportionment of gross receipts.

§11-27-22. Accounting periods and methods of accounting.

§11-27-23. Time for filing returns and other documents.

§11-27-24. Payment of estimated tax.

§11-27-25. Time for paying tax.

§11-27-26. Place for filing returns and other documents.

§11-27-27. Signing of returns and other documents.

§11-27-28. Records.

§11-27-29. General procedure and administration.

§11-27-30. Exchange of information to facilitate compliance.

§11-27-31. Crimes and penalties.

§11-27-32. Dedication of tax.

§11-27-33. Abrogation.

§11-27-34. Severability.

§11-27-35. Effective date.

§11-27-36. Phase out and elimination of tax on services of individual practitioners.

§11-27-37. Contingent increase in rates of certain health care provider taxes.

§11-27-38. Contingent increase of tax rate on certain eligible acute care hospitals.

§11-27-39. Contingent increase of tax rate on certain eligible acute care hospitals to increase practitioner payment fee schedules.

CHAPTER 11, ARTICLE 28. POST-COAL MINE SITE BUSINESS CREDIT.

§11-28-1. Definitions.

§11-28-2. Eligibility for credit.

§11-28-3. Application of credit.

CHAPTER 11A. COLLECTION AND ENFORCEMENT OF PROPERTY TAXES.

CHAPTER 11A, ARTICLE 1. ACCRUAL AND COLLECTION OF TAXES.

§11A-1-1. Definition of terms.

§11A-1-2. Lien for real property taxes.

§11A-1-3. Accrual; time for payment; interest on delinquent taxes.

§11A-1-4. Collection by sheriff.

§11A-1-5. Appointment of collector; bond.

§11A-1-6. When collection to commence.

§11A-1-7. No collection of current real property taxes until delinquent real property taxes are paid.

§11A-1-7a. No collection of current personal property taxes until delinquent personal property taxes are paid.

§ 11A-1-8. Notice of time and place for payment; mailing of tax tickets.

§11A-1-8a. Providing for payment at banking institutions.

§11A-1-9. Payment of taxes by co-owner or other interested party; lien.

§11A-1-10. Payment by owner of part of tract or lot assessed to another.

§11A-1-11. Payment by fiduciary.

§11A-1-12. Receipt for taxes.

§11A-1-13. Accounts to be kept by sheriff.

§11A-1-14. Payment by sheriff into State Treasury.

§11A-1-15. Payment by sheriff to municipal and county board of education treasuries.

§11A-1-16. Sheriff charged with all levies; final settlement.

§11A-1-17. Sheriff's commission for collection.

§11A-1-18. Exception.

CHAPTER 11A, ARTICLE 2. DELINQUENCY AND METHODS OF ENFORCING PAYMENT.

§11A-2-1. Duty of sheriff to enforce payment of delinquent taxes.

§11A-2-2. Collection by civil action; fees and costs not required of sheriff.

§11A-2-3. Distraint.

§11A-2-4. Abatement of distress.

§11A-2-5. Distraint of encumbered property.

§11A-2-6. Distraint where land lies in more than one county.

§11A-2-7. Summary procedure for collection out of money due from or property held by another.

§11A-2-8. Remedies against vendee in possession without deed.

§11A-2-9. Remedies of sheriff paying over taxes not collected.

§11A-2-10. Sale of tax liens on real estate.

§11A-2-10a. Notice of delinquency.

§11A-2-11. Delinquent lists; oath.

§11A-2-12. Penalty for inclusion of taxes paid in delinquent lists.

§11A-2-13. Publication and posting of delinquent tax lists.

§ 11A-2-14. Correction of delinquent lists by county commission; certification to Auditor; recordation.

§11A-2-15. Examination of lists by Auditor; credit to sheriff.

§11A-2-16. Effect of irregularity as to delinquent lists on later tax enforcement procedure.

§11A-2-17. Presumption of payment based on omission from delinquent lists.

§ 11A-2-18. Redemption before sale; record; lien.

§11A-2-19. Exception.

CHAPTER 11A, ARTICLE 3. SALE OF TAX LIENS AND NONENTERED, ESCHEATED AND WASTE AND UNAPPROPRIATED LANDS.

§11A-3-1. Declaration of legislative purpose and policy.

§11A-3-2. Second publication of list of delinquent real estate; notice.

§11A-3-3. Waiver of notice by person claiming lien.

§11A-3-4. Redemption after second publication and before certification to the Auditor.

§11A-3-5. Sale by sheriff; immunity; penalty; mandamus.

§11A-3-5a. Effective date of transfer of duties for delinquent land sales by sheriff from the county clerk to the State Auditor.

§11A-3-5b. Authorization for county clerk to perform duties for delinquent land sales by sheriff.

§11A-3-6. Purchase by sheriff, State Auditor, deputy commissioner and clerk of county commission prohibited; co-owner free to purchase at tax sale.

§11A-3-7. Suspension from same; amended delinquent lists; subsequent sale.

§11A-3-8. Certification of property to the Auditor.

§11A-3-9. Sheriff’s list of redemptions and certifications; oath.

§11A-3-10. Sheriff to account for proceeds; disposition of surplus.

§11A-3-11. Return of list certifications; redemptions.

§11A-3-12. Amendment of such list.

§11A-3-13. Publication by sheriff of certification list.

§11A-3-14. Purchase by individual at tax sale; certificate of sale.

§11A-3-15. Certificate of sale assignable.

§11A-3-16. Subsequent tax payments by purchaser.

§11A-3-17. Sale of subsequent tax liens.

§11A-3-18. Limitations on tax liens.

§11A-3-19. What purchaser must do before the deed can be secured.

§11A-3-20. Refund to purchaser of payment made at sheriff’s sale where property is subject of an erroneous assessment or is otherwise nonexistent.

§11A-3-21. Notice to redeem.

§11A-3-22. Service of notice.

§11A-3-23. Redemption from purchase; receipt; list of redemptions; lien; lien of person redeeming interest of another; record.

§11A-3-24. Notice of redemption from purchases; moneys received by sheriff.

§11A-3-25. Distribution of surplus to purchaser.

§11A-3-26. Certificate of redemption issued by State Auditor; recordation; disposition of redemption money.

§11A-3-27. Deed to purchaser; record.

§11A-3-28. Compelling service of notice or execution of deed.

§11A-3-29. One deed for adjoining pieces of real estate within the same tax district.

§11A-3-30. Title acquired by individual purchaser; action to quiet title

§11A-3-31. Effect of irregularity on title acquired by purchaser.

§11A-3-32. Sheriff to keep proceeds in separate accounts; disposition.

§11A-3-33. State commissioner of delinquent and nonentered lands.

§11A-3-34. Deputy commissioners of delinquent and nonentered lands; bond.

§11A-3-35. Land record in Auditor's office.

§11A-3-36. Operating fund for land department in Auditor’s office.

§11A-3-36a. Credit card approved form of payment in land department of Auditor's office.

§11A-3-37. Disposition of nonentered lands.

§11A-3-38. Redemption of nonentered or certified lands.

§11A-3-39. Certificate of redemption issued by Auditor; recordation.

§11A-3-40. Compulsory redemption at election of Auditor.

§11A-3-41. Auditor to report redemptions to county officers; disposition of redemption money; credit of state taxes to proper fund.

§11A-3-42. Lands subject to sale by Auditor.

§11A-3-43. Officers to report lands subject to sale.

§ 11A-3-44. Auditor to certify list of lands to be sold; lands so certified are subject to sale.

§11A-3-45. Auditor to hold annual auction.

§11A-3-46. Publication of notice of auction.

§11A-3-47. Redemption prior to sale.

§11A-3-48. Unsold lands subject to sale without auction or additional advertising.

§11A-3-49. Purchase by owner or deputy commissioner or other officers prohibited; coowner free to purchase at sale.

§ 11A-3-50. Receipt to purchaser for purchase price.

§11A-3-51. Deputy commissioner to report sales to Auditor; Auditor to approve sales.

§ 11A-3-52. Duties of purchaser to secure a deed.

§11A-3-53. Refund to purchaser of payment made at Auditor’s sale where property is nonexistent.

§11A-3-54. Notice to redeem.

§11A-3-55. Service of notice.

§11A-3-56. Redemption from purchase; receipt; list of redemptions; lien; lien of person redeeming interest of another; record.

§11A-3-57. Notice of redemption to purchaser; moneys received by sheriff.

§11A-3-58. Distribution to purchaser.

§11A-3-59. Deed to purchaser; record.

§11A-3-60. Compelling service of notice or execution of deed.

§11A-3-61. One deed for adjoining pieces of real estate within the same tax district.

§11A-3-62. Title acquired by individual purchaser.

§11A-3-63. Effect of irregularity on title acquired by purchaser.

§11A-3-64. Sheriff to receive proceeds of deputy commissioners' sales and redemptions from the deputy commissioner; disposition.

§11A-3-65. Right of former owner to surplus proceeds.

§11A-3-66. Compensation of Auditor.

§11A-3-67. Liability of officer failing to perform duty; penalty.

§11A-3-68. Disposition of lands heretofore purchased by or forfeited to state.

§11A-3-69. Effect of repeal.

§11A-3-70. Release of title to, and taxes on, lands on which all taxes paid for ten years.

§11A-3-71. Deeds of deputy commissioner conveying coal, oil, gas, timber and other natural resources.

§11A-3-72. Release of taxes and interest.

§11A-3-73. Release of taxes, interest and charges on land assessed by erroneous description, etc; misdescription, etc., not to result in forfeiture or subject land to the authority and control of the Auditor.

§11A-3-74. Severability.

CHAPTER 11A, ARTICLE 4. REMEDIES RELATING TO TAX SALES.

§11A-4-1. Declaration of legislative purpose.

§11A-4-2. Right to set aside sale or deed when all taxes paid before sale.

§ 11A-4-3. Right to set aside deed improperly obtained.

§ 11A-4-4. Right to set aside deed when one entitled to notice not notified.

§11A-4-5. On whose behalf suits instituted; decree when deed set aside.

§11A-4-6. Redemption by persons under disability from purchase by individual.

§11A-4-7. Right of creditor of former owner of escheated land.

CHAPTER 11B. DEPARTMENT OF REVENUE.

CHAPTER 11B, ARTICLE 1. DEPARTMENT OF REVENUE.

§11B-1-1. Department of Revenue; Office of Secretary of Revenue; Director of Budget; federal funds.

§11B-1-2. Agencies, boards, commissions, divisions and offices comprising the department of finance and revenue.

§11B-1-3. Powers and duties of secretary, administrators, division heads and employees.

§11B-1-4. Reports by secretary.

§11B-1-5. Delegation of powers and duties by secretary.

§11B-1-6. Confidentiality of information.

§11B-1-7. Right of appeal from interference with functioning of agency.

§11B-1-8. Special employment procedures for Tax Division personnel.

CHAPTER 11B, ARTICLE 2. STATE BUDGET OFFICE.

§11B-2-1. Budget office.

§11B-2-2. General powers and duties of secretary as director of budget.

§11B-2-3. Requests for appropriations; copies to legislative Auditor.

§11B-2-4. Contents of requests.

§11B-2-5. Form of requests.

§11B-2-6. Information concerning state finances.

§11B-2-7. Appropriations for judiciary.

§11B-2-8. Examination of requests for appropriations.

§11B-2-9. Appropriation requests by other than spending units.

§11B-2-10. Powers of secretary in administration of expenditures.

§11B-2-11. Estimates of revenue; reports on revenue collections; withholding department funds on noncompliance.

§11B-2-12. Submission of expenditure schedules; contents; submission of information on unpaid obligations; copies to Legislative Auditor.

§11B-2-13. Examination and approval of expenditure schedules; amendments; copies to legislative Auditor.

§11B-2-14. Reserves for emergencies.

§11B-2-15. Reserves for public employees insurance program.

§11B-2-15a. PEIA Rainy Day Fund.

§11B-2-16. Limitation on expenditures.

§11B-2-17. Transfers between items of appropriation of executive, legislative and judicial branches.

§11B-2-18. Expenditure of excess in collections; notices to Auditor and treasurer.

§11B-2-19. Reports by spending units; copies to legislative Auditor.

§11B-2-20. Reduction of appropriations; powers of Governor; Revenue Shortfall Reserve Fund and permissible expenditures therefrom.

§11B-2-21. Reduction of appropriations — Reduction of appropriations from general revenue.

§11B-2-22. Reduction of appropriations -- Reduction of appropriations from other funds.

§11B-2-23. Approval of secretary of requests for changes and receipt and expenditure of federal funds by state agencies; copies or sufficient summary information to be furnished to secretary; consolidated report of federal funds; central agency for receipt of federal funds; unlawful acts.

§11B-2-24. Expenditure of appropriations -- Generally.

§11B-2-25. Expenditure of appropriations -- Other than for purchases of commodities.

§11B-2-26. Expenditure of appropriations -- Purchases of commodities.

§11B-2-27. Expenditure of appropriations - Payment of personal services.

§11B-2-28. Expenditure of appropriations -- Legislative and judicial expenditures.

§11B-2-29. Appropriations for officers, commissions, boards or institutions without office at capitol.

§11B-2-30. Submission of requests, amendments, reports, etc., to legislative Auditor; misdemeanor penalty for noncompliance.

§11B-2-31. Effectuation of transfer of budget section and transition.

§11B-2-32. Establish a special revenue fund designated the Public Employees Insurance Agency Financial Stability Fund; authority of the Secretary of Revenue to redirect certain special revenue funds to the Public Employees Insurance Agency Financial Stability Fund.

CHAPTER 12. PUBLIC MONEYS AND SECURITIES.

CHAPTER 12, ARTICLE 1. STATE DEPOSITORIES.

§12-1-1. Legislative findings and purpose.

§12-1-2. Depositories for demand deposits; categories of demand deposits; competitive bidding for disbursement accounts; maintenance of deposits by State Treasurer; definition of spending unit.

§12-1-3. Depositories for interest earning deposits; qualifications.

§12-1-4. Bonds to be given by depositories.

§12-1-5. Limitation on amount on deposit; rules.

§12-1-6. Unlawful acceptance of deposits by depositories.

§12-1-7. Rules; banking contracts and agreements; depositors; agreements.

§12-1-8. Conflict of interest.

§12-1-9. Transfer of funds by check or electronic funds transfer; requirements.

§12-1-10. The treasurer to keep accounts with depositories; settlements with depositories; statements of depository balances; reconciliation of statements and records.

§12-1-11. Reports by depositories to Treasurer; discontinuance of depositories.

§12-1-12. Investing funds in treasury; depositories outside the state.

§12-1-12a. Investment of operating funds for cash flow needs.

§12-1-12b. Cash Management Improvement Act; administration; reports.

§12-1-12c. Repealed. Acts, 2013 Reg. Sess., Ch. 179.

§12-1-12d. Investments by Marshall University, West Virginia University and West Virginia School of Osteopathic Medicine.

§12-1-12e. Investments by state colleges.

§12-1-13. Payment of banking services and litigation costs for prior investment losses.

§12-1-14. Banking Services for Medical Cannabis.

CHAPTER 12, ARTICLE 1A. WEST VIRGINIA SMALL BUSINESS LINKED DEPOSIT PROGRAM.

§12-1A-1. Definitions.

§12-1A-2. Expired

§12-1A-3. Limitations on investment in linked deposits.

§12-1A-4. Applications for loan priority; loan package; counseling.

§12-1A-5. Acceptance or rejection of loan package; deposit agreement for linked deposits.

§12-1A-6. Certification and monitoring of compliance; accountability and reporting.

§12-1A-7. Liability of state.

§12-1A-8. Penalties for violation of article.

§12-1A-9. Effective dates.

CHAPTER 12, ARTICLE 1B. WEST VIRGINIA SECURITY FOR PUBLIC DEPOSITS ACT.

§12-1B-1. Short title.

§12-1B-2. Legislative intent; findings.

§12-1B-3. Applicability.

§12-1B-4. Definitions.

§12-1B-5. West Virginia Security for Public Deposits Program established.

§12-1B-6. The Treasurer’s Collateral Administration Fund.

§12-1B-7. Powers and duties of the State Treasurer; rules; charges; contracts.

§12-1B-8. Authority to secure public deposits; acceptance of liabilities and duties of designated state depositories.

§12-1B-9. Collateral for public deposits.

§12-1B-10. Subrogation of the State Treasurer to depositor’s rights; payment of sums received from distribution of assets.

§12-1B-11. Deposit of public funds in designated state depositories; authority to make public deposits.

§12-1B-12. Liability of public depositors.

§12-1B-13. Reports of designated state depositories.

§12-1B-14. Inconsistent provisions.

CHAPTER 12, ARTICLE 1C. FINANCIAL INSTITUTIONS ENGAGED IN BOYCOTTS OF ENERGY COMPANIES.

§12-1C-1. Definitions.

§12-1C-2. Restricted financial institutions list.

§12-1C-3. Notice to financial institutions.

§12-1C-4. Sources of information.

§12-1C-5. Restricted financial institutions.

§12-1C-6. Limitation on liability.

§12-1C-7. Exemptions.

CHAPTER 12, ARTICLE 2. PAYMENT AND DEPOSIT OF TAXES AND OTHER AMOUNTS DUE THE STATE OR ANY POLITICAL SUBDIVISION.

§12-2-1. How and to whom taxes and other amounts due the state or any political subdivision, official, department, board, commission or other collecting agency thereof may be paid.

§12-2-2. Itemized record of moneys received for deposit; regulations governing deposits; credit to state fund; exceptions.

§12-2-3. Deposit of moneys not due the State.

§12-2-4. Duty of depositories.

§12-2-5. Deposits in correspondent banks of state depositories.

§12-2-6. Violations; penalties.

CHAPTER 12, ARTICLE 3. APPROPRIATIONS, EXPENDITURES AND DEDUCTIONS.

§12-3-1. Manner of payment from treasury; form of checks.

§12-3-1a. Payment by deposit in bank account.

§12-3-1b. Voluntary direct deposits by Auditor of salaries of employees to banks or other financial institutions.

§12-3-2. Auditor may administer oaths; seal.

§12-3-3. Repealed. Acts, 1941 Reg. Sess., Ch. 20.

§12-3-4. No check to be drawn on depository having insufficient funds; necessity of warrant and check or electronic funds transfer.

§12-3-5. When requisition to Auditor sufficient authority for issuing warrant.

§12-3-6. Requisitions on behalf of state boards and institutions.

§12-3-7. Payment of compensation and expenses of members of state boards and commissions; embezzlement.

§12-3-8. Requisition on behalf of institutions to be accompanied by statement showing funds on hand.

§12-3-8a. Limitation on requisitions from judicial accounts.

§12-3-9. Certificate with requisition as to need of money for present use.

§12-3-10. Itemized statement of claim against state; rules to be promulgated concerning same.

§12-3-10a. Purchasing Card Program.

§12-3-10b. Fraudulent or unauthorized use of purchasing cardprohibited; penalties.

§12-3-10c. Transaction fees; disposition of fees.

§12-3-10d. Purchasing Card Fund continued; expenditures.

§12-3-10e. Purchasing Card Advisory Committee created; purpose; membership; expenses.

§12-3-10f. Receiving report required for commodities received.

§12-3-10g. Acceptance by Auditor for payment of a claim submitted by electronically generated invoices.

§12-3-11. Travel expenses; rules to be promulgated concerning travel expenses; dues to voluntary organizations; recruitment expenses for Higher Education Policy Commission and West Virginia higher education governing boards; moving expenses of employees of Higher Education Policy Commission and West Virginia higher education governing boards.

§12-3-12. Expiration of unexpended appropriations; reappropriations.

§12-3-12a. Payment of salaries of employees of Higher Education Policy Commission, Council for Community and Technical College Education and institutions of higher education over the twenty-six biweekly pay cycle.

§12-3-13. Salaries not to be paid until services rendered.

§12-3-13a. Deductions by State Auditor from salaries of state officials and employees to pay taxes and purchase United States government bonds.

§12-3-13b. Voluntary deductions by State Auditor from salaries of employees to pay supplemental health and life insurance premiums; voluntary other deductions.

§12-3-14. Expenditures for institutions to be confined to appropriations for fiscal year; exceptions.

§12-3-15. Expenditures for institutions in excess of appropriations; unauthorized debts; use in part payment of appropriation for whole payment.

§12-3-16. Personal liability and penalty for violation of two preceding sections.

§12-3-17. Liabilities incurred by state boards, commissions, officers or employees which cannot be paid out of current appropriations.

§12-3-18. Itemized statement of claims against counties, school districts or municipalities; false swearing; indorsement.

§12-3-19. General order by county commission, board of education or governing body of a municipal corporation prohibited.

§12-3-20. Electronic or wire transfer.

CHAPTER 12, ARTICLE 3A. FINANCIAL ELECTRONIC COMMERCE.

§12-3A-1. Legislative purpose and findings.

§12-3A-2. Definitions.

§12-3A-3. Financial electronic commerce.

§12-3A-4. Payment by a West Virginia pay card.

§12-3A-5. Limited establishment and use of point of sale terminals, etc., for special purposes and circumstances relating to certain public assistance payments.

§12-3A-6. Receipting of electronic commerce purchases.

§12-3A-7. Method of sale or disposal of personal property.

CHAPTER 12, ARTICLE 4. ACCOUNTS, REPORTS, AND GENERAL PROVISIONS.

§12-4-1. Biennial reports.

§12-4-2. Accounts of Treasurer and Auditor; Auditor to certify condition of revenues and funds of the state.

§12-4-3. Accounts of appropriations.

§12-4-3a. Accounts of the Auditor.

§12-4-4. Accounts of expenditures; signing of checks and warrants; facsimile signatures and use of mechanical and electrical devices; forgery; penalty.

§12-4-5. Individual accounts; Auditor to notify sureties when sheriff defaults.

§12-4-6. Comparison of books of Auditor and treasurer; monthly balances.

§12-4-7. Annual state dollar report of Auditor.

§12-4-8. Office hours of Auditor and treasurer.

§12-4-9. Absence of Auditor or treasurer.

§12-4-10. State not preferred as to unsecured claim.

§12-4-11. Exceptional items fund.

§12-4-12. Treasurer authorized to provide check-cashing service; establishment and audit of cash funds.

§12-4-13. Repealed. Acts, 1997 Reg. Sess., Ch. 95

§12-4-14. West Virginia Grant Transparency and Accountability Act; Accountability of grantees receiving state funds or grants, procedures, reporting, auditing, investigations, and recovery; sworn statements by volunteer fire departments; rule making, criminal penalties.

§12-4-14a. Workers' Compensation Subsidy for Volunteer Fire Departments; creation of program; Auditor to administer.

§12-4-14b. Accountability of volunteer and part-volunteer fire companies or departments receiving state funds for equipment and training; review or audit of expenditures; withholding of state funds for delinquency or misuse; notifications.

§12-4-15. Bank at school.

§12-4-16. Transfer of specified excess funds.

§12-4-17. Retention and disposal of Treasurer's records.

CHAPTER 12, ARTICLE 4A. CENTRALIZED MANAGEMENT OF COMPLAINTS.

§12-4A-1. Legislative findings.

§12-4A-2. General purpose.

§12-4A-3. Duties generally.

§12-4A-4. Enforcement.

CHAPTER 12, ARTICLE 4B. COMPUTER DONATION PROGRAM.

§12-4B-1. Legislative findings.

§12-4B-2. Computer donation program created.

§12-4B-3. Legislative rules.

§12-4B-4. Severability.

CHAPTER 12, ARTICLE 5. PUBLIC SECURITIES.

§12-5-1. Securities defined.

§12-5-2. Treasurer custodian of securities; charges to companies for care, exchange and substitution of securities.

§12-5-3. Legislative Auditor to examine and list securities.

§12-5-4. Treasurer to keep accounts and make collections.

§12-5-5. Protection and handling of securities.

§12-5-6. When notes deemed securities; appraisal.

§12-5-7. Treasurer as financial advisor; selection of necessary parties; employment of bond counsel.

CHAPTER 12, ARTICLE 6. WEST VIRGINIA INVESTMENT MANAGEMENT BOARD.

§12-6-1. Purposes and objects; how article cited.

§12-6-1a. Legislative findings.

§12-6-2. Definitions.

§12-6-3. West Virginia investment management board continued; body corporate; trust fund board; trustees; nomination and appointment of trustees, qualifications and terms of appointment, advice and consent; annual and other meetings; designation of representatives and committees; board meetings with committees regarding investment policy statement required; open meetings, qualifications.

§12-6-4. Management and control of fund; officers; staff; fiduciary or surety bonds for trustees; liability of trustees.

§12-6-5. Powers of the board.

§12-6-5a. Legislative findings and limitation on certain board actions.

§12-6-6. Annual audits; reports and information to constitutional and legislative officers, council of finance and administration, consolidated public retirement board, workers' compensation fund and coal-workers' pneumoconiosis fund; statements and reports open for inspection.

§12-6-7. Legal status of agencies and boards continued.

§12-6-8. Investment funds established; management thereof.

§12-6-9. Fees for service.

§12-6-9a. Trust indenture.

§12-6-9b. Repealed. Acts, 1996 Reg. Sess., Ch. 258.

§12-6-9c. Authorization of additional investments.

§12-6-9d. Repealed. Acts, 1996 Reg. Sess., Ch. 258.

§12-6-9e. Legislative findings; loans for industrial development; availability of funds and interest rates.

§12-6-9f. Repealed. Acts, 1996 Reg. Sess., Ch. 258.

§12-6-9g. Repealed. Acts, 1997 Reg. Sess., Ch. 95.

§12-6-9h. Securities handling.

§12-6-10. Repealed. Acts, 2005 Reg. Sess., Ch. 190.

§12-6-11. Standard of care and investment requirements; disclosure of information.

§12-6-12. Repealed. Acts, 2014 Reg. Sess., Ch. 148.

§12-6-13. Board as agency for investments; exceptions.

§12-6-14. Reports of board; legislative audits, reviews and studies.

§12-6-15. Repealed. Acts, 2005 Reg. Sess., Ch. 190.

§12-6-16. Existing investments.

§12-6-17. Severability of provisions.

§12-6-18. Liberal construction.

§12-6-19. Authorization for loans by the board.

§12-6-20. Continuation of board.

§12-6-21. Investment with regional jail and correctional facility authority.

CHAPTER 12, ARTICLE 6A. THE DEBT MANAGEMENT ACT OF 1991.

§12-6A-1. Short title.

§12-6A-2. Legislative findings and declaration of public necessity.

§12-6A-3. Division of Debt Management continued; director.

§12-6A-4. Definitions.

§12-6A-5. Powers and duties.

§12-6A-6. Reporting.

§12-6A-7. Promulgation of rules.

CHAPTER 12, ARTICLE 6B. DEBT CAPACITY ADVISORY DIVISION.

§12-6B-1. Repealed. Acts, 2013 Reg. Sess., Ch. 179.

§12-6B-2. Repealed. Acts, 2013 Reg. Sess., Ch. 179.

§12-6B-3. Repealed. Acts, 2013 Reg. Sess., Ch. 179.

§12-6B-4. Repealed. Acts, 2013 Reg. Sess., Ch. 179.

CHAPTER 12, ARTICLE 6C. WEST VIRGINIA BOARD OF TREASURY INVESTMENTS.

§12-6C-1. Purposes and objects; how article cited.

§12-6C-2. Legislative findings.

§12-6C-3. Definitions.

§12-6C-4. West Virginia Board of Treasury Investments created; body corporate; board; directors; nomination and appointment of directors, qualifications and terms of appointment, advice and consent; annual and other meetings; committees; board approval of investment policies required; open meetings, qualifications.

§12-6C-5. Powers of the Board.

§12-6C-6. Consolidated fund continued; management.

§12-6C-7. Management and control of fund; officers; staff; fiduciary or surety bonds for directors; liability of directors.

§12-6C-8. Administration of Consolidated Fund.

§12-6C-9. Asset allocation; investment policies, authorized investments; restrictions.

§12-6C-10. Investment authority for Consolidated Fund transferred to Board; exceptions.

§12-6C-11. Legislative findings; loans for industrial development; availability of funds and interest rates.

§12-6C-11a. Broadband Loan Insurance Program; requirements.

§12-6C-11b. Infrastructure Investment Reimbursement Fund.

§12-6C-12. Securities handling.

§12-6C-13. Standard of care.

§12-6C-14. Existing investments.

§12-6C-15. Annual audits; financial statements; information.

§12-6C-16. Reports to participants.

§12-6C-17. Legal status of spending units continued.

§12-6C-18. Authorization for loans by the Board.

§12-6C-19. Creation of fee account and investment account; budget.

§12-6C-20. Termination of board.

CHAPTER 12, ARTICLE 6D. WEST VIRGINIA ENTERPRISE RESOURCE PLANNING BOARD.

§12-6D-1. West Virginia Enterprise Resource Planning Board created; board composition and purpose; Enterprise Resource planning defined.

§12-6D-2. Powers of the board.

§12-6D-3. Management and control of Enterprise Resource Planning System; designation of chair; meetings; executive session.

§12-6D-4. Steering Committee created; powers and authority.

§12-6D-5. Enterprise Resource Planning Fund.

§12-6D-6. Transfer of Enterprise Resource Planning Funds.

§12-6D-7. Establishing state vehicle fixed assets record keeping.

CHAPTER 12, ARTICLE 6E. WEST VIRGINIA IMPACT FUND.

§12-6E-1. Definitions.

§12-6E-2. West Virginia Impact Fund.

§12-6E-3. Purpose and goal; investment standards.

§12-6E-4. Establishment of the Investment Committee; appointments; removal; vacancy; quorum.

§12-6E-5. Powers and duties of Investment Committee; disclosure of interests; standard of care.

§12-6E-6. Establishment of the Mountaineer Impact Office; managing director; project proposals; monitoring performance; consultation with Investment Management Board; insurance.

§12-6E-7. Computation of income; audits; annual report.

§12-6E-8. Role of the Investment Management Board; immunity from liability.

§12-6E-9. Immunities of Investment Committee and Mountaineer Impact Office; exemptions.

§12-6E-10. Political activities.

§12-6E-11. Confidential information.

CHAPTER 12, ARTICLE 7. JOBS INVESTMENT TRUST FUND.

§12-7-1. Purposes and objectives; how article cited.

§12-7-2. Legislative findings.

§12-7-3. Definitions.

§12-7-4. Jobs Investment Trust Board; termination; vesting with the Economic Development Authority.

§12-7-5. Management and control of jobs investment trust vested in board; officers; liability; authority of executive director to act on behalf of board; relationship to higher education institutions.

§12-7-6. Corporate powers.

§12-7-7. Limitation on investments.

§12-7-8. Funding.

§12-7-8a. New millennium fund; new millennium fund promissory notes; nonincentive tax credits; rulemaking.

§12-7-9. Applications for investment priority; investment package.

§12-7-10. Acceptance or rejection of investment package.

§12-7-11. Documentary materials concerning trade secrets; commercial, financial or personal information; confidentiality.

§12-7-12. Reports of board; report of housing development fund.

§12-7-13. Earnings.

§12-7-14. Exemption from certain requirements; audit.

§12-7-15. Conflicts of interest.

§12-7-16. Credit of state not pledged.

CHAPTER 12, ARTICLE 8. PENSION LIABILITY REDEMPTION.

§12-8-1. Short title.

§12-8-2. Declaration of policy; legislative findings; legislative intent.

§12-8-3. Definitions.

§12-8-4. Issuance of bonds; determination of unfunded actuarial accrued liability.

§12-8-5. Method of bond issuance; manner of sale of bonds; authority of Department of Administration.

§12-8-6. Contracts with obligation holders; provisions of bonds and trust indentures and other agreements.

§12-8-7. Proceeds from the sale of bonds.

§12-8-8. Continuation of Pension Liability Redemption Fund; disbursements to pay pension liability redemption payments.

§12-8-9. Refunding bonds.

§12-8-10. State pledges and covenants.

§12-8-11. Legal remedies of obligation holders.

§12-8-12. Nature of bonds; legal investments.

§12-8-13. Exemption from taxation.

§12-8-14. Supersedure.

§12-8-15. Operation of article.

§12-8-16. Severability.

CHAPTER 12, ARTICLE 9. SAVINGS AND INVESTMENT PROGRAM FULFILLMENT FUND.

§12-9-1. Special revenue account continued.

§12-9-2. Receipts and expenditures.

§12-9-3. Investment of fund.

CHAPTER 13. PUBLIC BONDED INDEBTEDNESS.

CHAPTER 13, ARTICLE 1. BOND ISSUES FOR ORIGINAL INDEBTEDNESS.

§13-1-1. Political divisions authorized to issue and sell bonds.

§13-1-1a. Exemption from interest rate ceilings.

§13-1-2. Purposes for which bonds may be issued.

§13-1-3. Amount and purpose of indebtedness for which bonds may be issued.

§13-1-4. Bond issue proposal to be submitted to voters; election order.

§13-1-5. Engineer's estimate.

§13-1-6. Bonds may be specified for more than one purpose; single or general purpose defined.

§13-1-6a. When proceeds of bond issue specified for one project may be used for another project.

§13-1-7. When election to be held.

§13-1-8. Publication of notice of election.

§13-1-9. Registration of voters.

§13-1-10. Election precincts.

§13-1-11. General election laws to apply; recorders and secretaries to act in lieu of circuit clerks.

§13-1-12. Form of ballot.

§13-1-13. Time and manner of canvassing returns.

§13-1-14. Resolution authorizing issuance and fixing terms of bonds.

§13-1-15. Bonds to be payable in annual or semiannual installments.

§13-1-15a. Bonds may be subject to redemption.

§13-1-16. Recital of certification that bonds are issued in conformity with Constitution and statutes; effect thereof with Attorney General's endorsement.

§13-1-17. Bonds shall be registered.

§13-1-18. Repealed. Acts, 2009 Reg. Sess., Ch. 23.

§13-1-19. Signing, sealing and delivery of bonds.

§13-1-20. Imposition and collection of tax to pay bonds and interest.

§13-1-21. Advertisement and sale of bonds.

§13-1-22. Purposes for which proceeds to be used; purchaser need not see to application thereof.

§13-1-23. No law, order, ordinance, resolution, proceeding or publication necessary except as prescribed by this article.

§13-1-24. Legal status of bonds.

§13-1-25. Copy of proceedings to be transmitted to Attorney General for approval or disapproval; publication of approval or disapproval.

§13-1-26. Review in Supreme Court of Appeals of action of Attorney General.

§13-1-27. Bond issue and tax to pay bonds to be incontestable upon failure to file petition for review or dismissal thereof.

§13-1-28. Indorsement on bonds by Attorney General.

§13-1-29. Costs of proceedings and expenses of Attorney General to be paid out of proceeds of bonds or general fund.

§13-1-30. Files and records to be kept by Attorney General.

§13-1-31. Proceedings to issue bonds under authority of prior statutes; debts heretofore incurred.

§13-1-32. Amount of indebtedness authorized by §13-1-3 may be increased by special act as to municipalities and independent school districts; bonds for assessments against abutting property excepted from this article.

§13-1-33. Bonds exempt from taxation.

§13-1-34. Bonded indebtedness of school districts; annual tax to be levied and collected to pay same; definition of value.

§13-1-35. Bonded indebtedness of counties, magisterial districts and municipal corporations; levy and collection of taxes to pay same.

CHAPTER 13, ARTICLE 2. REFUNDING BONDS.

§13-2-1. What political divisions may issue refunding bonds; when issued.

§13-2-2. Terms of refunding bonds; time, place and amount of payments.

§13-2-3. Certain provisions of article one to apply to refunding bonds.

§13-2-4. Disposition of bonds; cancellation of original bonds.

§13-2-5. Article sufficient authority for issuing refunding bonds.

§13-2-6. Issuance without election or notice.

§13-2-7. Invalidity of part of article not to affect other parts.

§13-2-8. Bonds exempt from taxation.

§13-2-9. Funding of orders, drafts or warrants by county courts and boards of education at rate lower than six percent.

CHAPTER 13, ARTICLE 2A. REVENUE BOND REFINANCING.

§13-2A-1. How article cited.

§13-2A-2. Definitions.

§13-2A-3. Purpose of refunding bonds.

§13-2A-4. Issuance authorized by resolution of governing body.

§13-2A-5. Form of bonds; interest rates; negotiability.

§13-2A-6. Validity.

§13-2A-7. Sale or exchange; deposit and investment of proceeds.

§13-2A-8. Security for payment; prior issues not impaired.

§13-2A-9. Payable solely from revenues of enterprise.

§13-2A-10. Exemption from taxation.

§13-2A-11. Fiscal agent.

§13-2A-12. Duties of public body and officers as to bonds and rights of bondholders.

§13-2A-13. Provisions in resolution authorizing bonds.

§13-2A-14. Receivership upon default; termination.

§13-2A-15. Suits by bondholders.

§13-2A-16. Article complete authority for refunding bonds; liberal construction.

CHAPTER 13, ARTICLE 2B. VALIDATION.

§13-2B-1. How article cited.

§13-2B-2. Definitions.

§13-2B-3. Prior bond issues validated.

§13-2B-4. Prior proceedings for pending bond issues validated.

CHAPTER 13, ARTICLE 2C. INDUSTRIAL DEVELOPMENT AND COMMERCIAL DEVELOPMENT BOND ACT.

§13-2C-1. Short title.

§13-2C-2. Legislative findings.

§13-2C-3. Definitions.

§13-2C-3a. Continuation of industrial revenue bond allocation review committee; appointment, terms of members; voting; expenses; duties.

§13-2C-4. Powers conferred on counties and municipalities.

§13-2C-5. Location of industrial projects or commercial projects.

§13-2C-6. Joint establishment by two or more governmental bodies.

§13-2C-7. Bonds issued to finance industrial project or commercial project.

§13-2C-8. Security for bonds.

§13-2C-9. Requirements respecting lease, sale or financing of an industrial project or commercial project.

§13-2C-10. Redemption of bonds.

§13-2C-11. Refunding bonds.

§13-2C-12. Use of proceeds from sale of bonds.

§13-2C-13. No contribution by county or municipality.

§13-2C-14. Bonds made legal investments.

§13-2C-15. Exemption from taxation.

§13-2C-16. Construction of article.

§13-2C-17. No notice, consent or publication required.

§13-2C-18. Severability.

§13-2C-19. Public officials exempt from personal liability.

§13-2C-20. Prohibition of financial interest of public officials.

§13-2C-21. Ceiling on issuance of private activity bonds; establishing procedure for allocation and disbursements; reservation of funds; limitations; unused allocation; expirations and carryovers.

CHAPTER 13, ARTICLE 2D. AIRPORT DEVELOPMENT BOND ACT.

§13-2D-1. Short title.

§13-2D-2. Legislative finding.

§13-2D-3. Definitions.

§13-2D-4. Powers conferred on counties.

§13-2D-5. Bonds issued to finance airport.

§13-2D-6. Security for bonds.

§13-2D-7. Redemption of bonds.

§13-2D-8. Refunding bonds.

§13-2D-9. Use of proceeds from sale of bonds.

§13-2D-10. No contribution by county.

§13-2D-11. Bonds made legal investments.

§13-2D-12. Exemption from taxation.

§13-2D-13. County court may lease appurtenances and facilities.

§13-2D-14. Construction of article.

§13-2D-15. No notice, consent or publication required.

§13-2D-16. Severability.

§13-2D-17. Public officials exempt from personal liability.

§13-2D-18. Prohibition of financial interest of public officials.

CHAPTER 13, ARTICLE 2E. REVENUE BOND REFUNDING ACT.

§13-2E-1. How article cited.

§13-2E-2. Definitions.

§13-2E-3. Authority to refund.

§13-2E-4. Terms, form and execution of refunding bonds.

§13-2E-5. Issuance of refunding bonds; application of proceeds.

§13-2E-6. Determination of governing body to be conclusive.

§13-2E-7. Authorization for issuance.

§13-2E-8. Authority for escrow agreement.

§13-2E-9. Call of revenue bonds for redemption.

§13-2E-10. Security provisions.

§13-2E-11. Bonds payable solely from revenues of enterprise.

§13-2E-12. Tax exemption; exceptions.

§13-2E-13. Validity of bonds.

§13-2E-14. Article complete authority for refunding bonds; effect on other laws; liberal construction.

§13-2E-15. Severability.

CHAPTER 13, ARTICLE 2F. PUBLIC OBLIGATIONS REGISTRATION ACT.

§13-2F-1. How article cited.

§13-2F-2. Purposes; article governs over charter provisions.

§13-2F-3. Definitions.

§13-2F-4. Authority to issue public obligations in registered and book entry forms.

§13-2F-5. Powers of official registrar; designee.

§13-2F-6. Confidentiality.

§13-2F-7. Application to public obligations approved by voters.

CHAPTER 13, ARTICLE 2G. STATE REFUNDING BOND ACT.

§13-2G-1. Short title.

§13-2G-2. Definitions.

§13-2G-3. Issuance of refunding bonds.

§13-2G-4. Security for refunding bonds.

§13-2G-5. Principal amount, use of sinking and reserve funds.

§13-2G-6. Terms of refunding bonds; time, place and amount of payments.

§13-2G-7. Sale of refunding bonds at above or below par value.

§13-2G-8. Swap agreements.

§13-2G-9. Certain provisions of the code or act of Legislature to apply to refunding bonds.

§13-2G-10. Provision for payment of the bonds to be refunded.

§13-2G-11. Bonds previously issued by the board of regents.

§13-2G-12. Article sufficient authority for issuing refunding bonds.

§13-2G-13. Issuance without election or creation of a new debt.

§13-2G-14. Bonds exempt from taxation.

CHAPTER 13, ARTICLE 2H. LOTTERY REVENUE BOND ACT.

§13-2H-1. Short title.

§13-2H-2. Definitions.

§13-2H-3. Powers conferred on counties and municipalities.

§13-2H-4. Issuance of lottery revenue bonds by county.

§13-2H-5. Issuance of lottery revenue bonds by municipality.

§13-2H-6. Issuance of lottery revenue bonds by board of education.

§13-2H-7. Use of proceeds from sale of bonds.

§13-2H-8. Redemption of bonds.

§13-2H-9. Refunding bonds.

§13-2H-10. Joint establishment by two or more governmental bodies.

§13-2H-11. Exemption from taxation.

§13-2H-12. Construction of article.

CHAPTER 13, ARTICLE 3. MUNICIPAL BOND COMMISSION.

§13-3-1. Commission continued.

§13-3-2. Composition of commission; terms of appointment; vacancies; removal from office.

§13-3-3. Officers; employees; chief administrative officer; meetings; quorum; compensation and expenses; legal representation.

§13-3-4. Executive committee; powers and duties.

§13-3-5. Officer and employee bonds.

§13-3-5a. Costs and expenses; fees for services.

§13-3-6. Powers and duties of commission.

§13-3-7. Permissible investments; limitations and prohibitions on purchase, sale or exchange of securities; public records; combining funds and proration of interest; custody of securities.

§13-3-7a. Escrowing bond issues.

§13-3-8. Notification by issuer of bond sale.

§13-3-9. Collection, deposit and accounting funds; insufficient deposit; withdrawal of additional funds.

§13-3-10. Accounts of bond issues; annual statements, canceled bonds and coupons.

§13-3-11. Statement by commission to political subdivision showing levy required; determination of levy.

§13-3-12. Destruction of canceled bonds and coupons.

§13-3-13. Substitute paying agents.

§13-3-14. Authorizing the transfer and investment of funds raised by levy, sale of bonds or otherwise.

§13-3-15. Reports of commission.

CHAPTER 13, ARTICLE 4. FEDERAL SUBSIDY BONDS.

§13-4-1. Definitions.

§13-4-2. Authority to issue federal subsidy bonds; election of credit payments; treatment of federal subsidy payments; exemption from taxation.

CHAPTER 14. CLAIMS DUE AND AGAINST THE STATE.

CHAPTER 14, ARTICLE 1. CLAIMS DUE THE STATE.

§14-1-1. Who may prosecute debt proceedings.

§14-1-2. Method of proceeding; jurisdiction; venue; suing in name of state.

§14-1-3. Parties defendant; form of judgment.

§14-1-4. Expedition of proceedings.

§14-1-5. Form of writ of fieri facias; sale of real estate.

§14-1-6. To whom execution directed.

§14-1-7. Order of levy.

§14-1-8. Sale of real estate under execution -- Notice; place.

§14-1-9. Sale of real estate under execution -- Conduct; sale of parcels.

§14-1-10. Sale of real estate under execution -- Terms of sale.

§14-1-11. Sale of real estate under execution -- Conveyance.

§14-1-12. Sale of real estate under execution -- Execution of deeds in certain cases.

§14-1-13. Sale of real estate under execution -- Resale on default of purchaser -- Judgment and execution on purchaser's note.

§14-1-14. Sale of real estate under execution -- Resale on default of purchaser -- Judgment against personal representatives.

§14-1-15. Sale of real estate under execution -- Property unsold for want of bidders.

§14-1-16. Sale of real estate under execution -- Purchase of lands for state.

§14-1-17. Sale of real estate under execution -- Return of execution where property encumbered.

§14-1-18. Settlement or dismissal of claims.

§14-1-18a. Consignment of claims to debt collector.

§14-1-18b. Regulations applicable to debt collectors.

§14-1-18c. List of eligible debt collectors; statutory limitations applicable to debt collectors.

§14-1-19. Appointment of collection agents by Auditor.

§14-1-20. Lands of state — List by clerk.

§14-1-21. Lands of state — Registration by Auditor.

§14-1-22. Lands of state -- Sale.

§14-1-23. Lands of state -- Record of sale.

§14-1-24. Compensation of Auditor's agents for collection of debts.

§14-1-25. Execution of deeds in certain cases.

§14-1-26. Reports to Legislature.

§14-1-27. Debts due state from sheriffs or other officers -- Sale.

§14-1-28. Debts due state from sheriffs or other officers -- Notice of sale.

§14-1-29. Debts due state from sheriffs or other officers -- Mode and terms of sale.

§14-1-30. Debts due state from sheriffs or other officers -- Return of sale; exceptions to sale; resale.

§14-1-31. Debts due state from sheriffs or other officers -- Confirmation of sale; certification to Auditor.

§14-1-32. Debts due state from sheriffs or other officers -- Sending purchase money and notes for debts to Auditor; collection of notes.

§14-1-33. Debts due state from sheriffs or other officers -- Rights of purchaser of such debts.

§14-1-34. Commissions to sheriff; payment of publication costs.

§14-1-35. Transfer by defaulting officer or surety.

§14-1-36. Settlement with sureties.

§14-1-37. United States Treasury offset program authorized; setoff of federal debts.

CHAPTER 14, ARTICLE 1A. DEBT RESOLUTION SERVICES.

§14-1A-1. Purpose.

§14-1A-2. Definitions.

§14-1A-3. Division Established.

CHAPTER 14, ARTICLE 2. CLAIMS AGAINST THE STATE.

§14-2-1. Purpose.

§14-2-2. Venue for certain suits and actions.

§14-2-2a. Venue for suits and actions involving state institutions of higher education.

§14-2-3. Definitions.

§14-2-4. Court of Claims to be continued and renamed the West Virginia Legislative Claims Commission; appointment and terms of commissioners; vacancies.

§14-2-4a. Interim commissioners.

§14-2-5. Commission clerk and other personnel.

§14-2-6 Repealed Acts, 2017 Reg. Sess., Ch. 29.

§14-2-7. Meeting place of the commission.

§14-2-8. Compensation of commissioners; expenses.

§14-2-9. Oath of office.

§14-2-10. Qualifications of commissioners.

§14-2-11. Attorney General to represent state.

§14-2-12. General powers of the commission.

§14-2-13. Jurisdiction of the commission.

§14-2-13a. Claims for unjust arrest and imprisonment or conviction and imprisonment.

§14-2-14. Claims excluded.

§14-2-15. Rules of practice and procedure.

§14-2-16. Regular procedure.

§14-2-17. Shortened procedure.

§14-2-17a. Shortened procedure for road condition claims.

§14-2-18 Repealed Acts, 2017 Reg. Sess., Ch. 29.

§14-2-19. Claims under existing appropriations.

§14-2-20. Claims under special appropriations.

§14-2-21. Periods of limitation made applicable.

§14-2-22. Compulsory process.

§14-2-23. Inclusion of awards in budget.

§14-2-24. Records to be preserved.

§14-2-25. Reports of the commission.

§14-2-26. Fraudulent claims.

§14-2-27. Conclusiveness of determination.

§14-2-28. Award as condition precedent to appropriation.

§14-2-29. Severability.

CHAPTER 14, ARTICLE 2A. COMPENSATION AWARDS TO VICTIMS OF CRIMES.

§14-2A-1. Short title.

§14-2A-2. Legislative findings; purpose and intent.

§14-2A-3. Definitions.

§14-2A-4. Creation of crime victims compensation fund.

§14-2A-5. Jurisdiction.

§14-2A-6. Compensation of commissioners serving under this article.

§14-2A-7 Repealed Acts, 2017 Reg. Sess., Ch. 29.

§14-2A-8. Commissioners' oath of office.

§14-2A-9. Claim investigators; compensation and expenses; paralegals and support staff.

§14-2A-10. Filing of application for compensation award; contents.

§14-2A-11. Procedure for filing of application.

§14-2A-11a. Application when the victim is the subject of a civil abuse or neglect petition; confidentiality of records.

§14-2A-12. Investigation and recommendations by claim investigator.

§14-2A-13. Notice to claimant of claim investigator's recommendation; evaluation of claim by commissioner.

§14-2A-14. Grounds for denial of claim or reduction of awards; maximum award.

§14-2A-14a. Establishing a limitation on benefits.

§14-2A-15. Hearings.

§14-2A-16. Evidence.

§14-2A-17. Contempt sanction not available.

§14-2A-18. Effect of no criminal charges being filed or conviction of offender.

§14-2A-19. Attorney and witness fees.

§14-2A-19a. Effect on physician, hospital and healthcare providers filing an assignment of benefits; tolling of the statute of limitations.

§14-2A-19b. Rates and limitations for health care services.

§14-2A-20. Budget preparation; procedure for payment of claims.

§14-2A-21. Annual report of West Virginia Legislative Claims Commission.

§14-2A-22. State's subrogation to claimant's rights.

§14-2A-23. Subrogation rights of collateral source.

§14-2A-24. Award not subject to execution or attachment; exceptions.

§14-2A-25. Publicity.

§14-2A-26. Rule-making.

§14-2A-27. Application of article.

§14-2A-28. Retroactive effect of amendments.

§14-2A-29. Retroactive effect of amendments.

CHAPTER 14, ARTICLE 2B. DISTRIBUTION OF CRIME PROFITS.

§14-2B-1. Short title.

§14-2B-2. Legislative findings; purpose and intent.

§14-2B-3. Definitions.

§14-2B-4. Notice of contract with defendant; payment over of crime profits to prosecutor; placing of crime profits into escrow account.

§14-2B-5. Prosecutor to commence action to distribute profits from crime; joinder of parties; statute of limitations; issues to be determined in action.

§14-2B-6. Authority of prosecutor to make payments from escrow account for the necessary expenses of protection of moneys paid into the escrow account; payment of moneys to defendant when charges dismissed prior to filing of interpleader action.

§14-2B-7. Prosecutor to distribute funds as ordered by court; court to order distribution of funds.

§14-2B-8. Priorities of claims to moneys in escrow account.

§14-2B-9. Acts to defeat intent of article void as against public policy.

§14-2B-10. Consent to jurisdiction.

§14-2B-11. Failure of defendant or person, firm, corporation, partnership, association or other legal entity contracting with defendant to provide notice to prosecutor or pay over moneys to prosecutor as required by this article; civil penalty of treble damages.

CHAPTER 14, ARTICLE 3. INTEREST ON PUBLIC CONTRACTS.

§14-3-1. Payment of interest by the state on contracts when final payment is delayed.

§14-3-2. Approving authority.

§14-3-3. Source of funds for payment of interest.

CHAPTER 15. PUBLIC SAFETY.

CHAPTER 15, ARTICLE 1. MILITARY FORCES OF THE STATE.

§15-1-1. Definitions.

§15-1-2. Commander in chief.

§15-1-3. Regulations.

§15-1-4. Active service -- Authority of Governor to require; state duty ordered by Adjutant General.

§15-1-5. Active service -- United States.

§15-1-6. Federal law and regulations.

CHAPTER 15, ARTICLE 1A. ADJUTANT GENERAL.

§15-1A-1. Department generally.

§15-1A-1a. Employee participation in group insurance programs; payroll deductions; custodian of funds.

§15-1A-2. Appointment; qualifications; bond.

§15-1A-3. Duties.

§15-1A-3a. Purchase of automobile liability insurance.

§15-1A-4. Assistant adjutants general and other authorized general officers.

CHAPTER 15, ARTICLE 1B. NATIONAL GUARD.

§15-1B-1. Organization of the National Guard.

§15-1B-2. Army National Guard.

§15-1B-3. Air National Guard.

§15-1B-4. Oath, appointment and promotion of officers.

§15-1B-5. Surplus officers; resignations.

§15-1B-6. Dismissal of officers.

§15-1B-7. Appointment, promotion and reduction of noncommissioned officers.

§15-1B-8. Enlisted personnel -- Generally.

§15-1B-9. Enlisted personnel -- Discharge.

§15-1B-10. Inactive National Guard.

§15-1B-11. Uniforms, arms, equipment and supplies.

§15-1B-12. Care of and responsibility for military property and funds.

§15-1B-13. Assemblies, annual training and other duty.

§15-1B-14. Annual inspection and muster.

§15-1B-15. Repealed. Acts, 1982 Reg. Sess., Ch. 102.

§15-1B-16. Pay and allowances.

§15-1B-17. Command pay; inspections; compensation for clerical services and care of property.

§15-1B-18. Injury or death while in service of state.

§15-1B-19. Military fund.

§15-1B-20. Military expenses.

§15-1B-21. Tuition and fees for guard members at institutions of higher education.

§15-1B-22. Military facilities; security guards; qualifications; duties; powers.

§15-1B-23. American flag for burial of deceased members of the National Guard; presentation of flag to parent or spouse.

§15-1B-24. Mountaineer Challenge Academy; expansion; cooperation of state executive agencies.

§15-1B-25. Commissioning bonus.

§15-1B-26. Firefighters and security guards to be members of the National Guard.

§15-1B-27. Asset Forfeiture and Asset Sharing.

CHAPTER 15, ARTICLE 1C. STATE RETIRED LIST AND HONORARY MILITIA.

§15-1C-1. State retired list.

§15-1C-2. Duty with the National Guard.

§15-1C-3. Seniority, resignation, discharge, etc.

§15-1C-4. Honorary militia.

CHAPTER 15, ARTICLE 1D. ACTIVE STATE SERVICE.

§15-1D-1. Calling out National Guard by Governor.

§15-1D-2. Limited emergency.

§15-1D-3. Use of military force to disperse riots, etc.

§15-1D-4. Failure to disperse.

§15-1D-5. Power of officers to arrest, disperse or quell persons rioting, etc.

§15-1D-6. Assaults on National Guard or persons aiding it.

§15-1D-7. Repelling assault.

§15-1D-8. Duty to retire from unlawful assembly.

§15-1D-9. National Guard to have right-of-way; exceptions.

§15-1D-10. Regulation of occupancy of streets for passage of National Guard.

§15-1D-11. Transportation of officers and men.

§15-1D-12. Trespassing upon armories, etc.; interrupting, interfering with, etc., National Guard; regulation of certain sales, gambling, etc., within certain limits of armories, etc.

§15-1D-13. Regulations while state military forces on duty.

§15-1D-14. When martial law may be declared.

CHAPTER 15, ARTICLE 1E. CODE OF MILITARY JUSTICE.

§15-1E-1. Definitions; gender neutrality.

§15-1E-2. Persons subject to this article; jurisdiction.

§15-1E-3. Jurisdiction to try certain personnel.

§15-1E-4. Reserved.

§15-1E-5. Territorial applicability of the article.

§15-1E-6. Judge Advocates.

§15-1E-7. Apprehension.

§15-1E-8. Reserved.

§15-1E-9. Imposition of restraint.

§15-1E-10. Restraint of persons charged with offenses.

§15-1E-11. Place of confinement; reports and receiving of prisoners.

§15-1E-12. Confinement with enemy prisoners prohibited.

§15-1E-13. Punishment prohibited before trial.

§15-1E-14. Delivery of offenders to civil authorities.

§15-1E-15. Commanding officer's nonjudicial punishment.

§15-1E-16. Courts-martial classified.

§15-1E-17. Jurisdiction of courts-martial in general.

§15-1E-18. Jurisdiction of general courts-martial.

§15-1E-19. Jurisdiction of special courts-martial.

§15-1E-20. Jurisdiction of summary courts-martial.

§15-1E-21. Reserved.

§15-1E-22. Who may convene general courts-martial.

§15-1E-23. Who may convene special courts-martial.

§15-1E-24. Who may convene summary courts-martial.

§15-1E-25. Who may serve on courts-martial.

§15-1E-26. Military judge of a general or special court-martial.

§15-1E-27. Detail of trial counsel and defense counsel.

§15-1E-28. Detail or employment of reporters and interpreters.

§15-1E-29. Absent and additional members.

§15-1E-30. Charges and specifications.

§15-1E-31. Compulsory self-incrimination prohibited.

§15-1E-32. Investigation.

§15-1E-33. Forwarding of charges.

§15-1E-34. Advice of judge advocate and reference for trial.

§15-1E-35. Service of charges.

§15-1E-36. Governor or the Adjutant General may prescribe rules.

§15-1E-37. Unlawfully influencing action of court.

§15-1E-38. Duties of trial counsel and defense counsel.

§15-1E-39. Sessions.

§15-1E-40. Continuances.

§15-1E-41. Challenges.

§15-1E-42. Oaths or affirmations.

§15-1E-43. Statute of limitations.

§15-1E-44. Former jeopardy.

§15-1E-45. Pleas of the accused.

§15-1E-46. Opportunity to obtain witnesses and other evidence.

§15-1E-47. Refusal to appear or testify.

§15-1E-48. Contempts.

§15-1E-49. Depositions.

§15-1E-50. Admissibility of records of courts of inquiry.

§15-1E-50a. Defense of lack of mental responsibility.

§15-1E-51. Voting and rulings.

§15-1E-52. Number of votes required.

§15-1E-53. Court to announce action.

§15-1E-54. Record of trial.

§15-1E-55. Cruel and unusual punishments prohibited.

§15-1E-56. Maximum limits.

§15-1E-57. Effective date of sentences.

§15-1E-57a. Deferment of sentences.

§15-1E-58. Execution of confinement.

§15-1E-58a. Sentences: Reduction in enlisted grade upon approval.

§15-1E-58b. Sentences: Forfeiture of pay and allowances during confinement.

§15-1E-59. Error of law; lesser included offense.

§15-1E-60. Action by the convening authority.

§15-1E-61. Withdrawal of appeal.

§15-1E-62. Appeal by the state.

§15-1E-63. Rehearings.

§15-1E-64. Review by the senior force judge advocate.

§15-1E-65. Disposition of records after review by the convening authority.

§15-1E-66. Reserved.

§15-1E-67. Reserved.

§15-1E-67a. Review by State Appellate Authority.

§15-1E-68. Reserved.

§15-1E-69. Reserved.

§15-1E-70. Appellate counsel.

§15-1E-71. Execution of sentence; suspension of sentence.

§15-1E-72. Vacation of suspension.

§15-1E-73. Petition for a new trial.

§15-1E-74. Remission and suspension.

§15-1E-75. Restoration.

§15-1E-76. Finality of proceedings, findings, and sentences.

§15-1E-76a. Leave required to be taken pending review of certain court-martial convictions.

§15-1E-76b. Lack of mental capacity or mental responsibility: Commitment of accused for examination and treatment.

§15-1E-77. Principals.

§15-1E-78. Accessory after the fact.

§15-1E-79. Conviction of lesser included offense.

§15-1E-80. Attempts.

§15-1E-81. Conspiracy.

§15-1E-82. Solicitation.

§15-1E-83. Fraudulent enlistment, appointment, or separation.

§15-1E-84. Unlawful enlistment, appointment, or separation.

§15-1E-85. Desertion.

§15-1E-86. Absence without leave.

§15-1E-87. Missing movement.

§15-1E-88. Contempt toward officials.

§15-1E-89. Disrespect toward superior commissioned officer.

§15-1E-90. Assaulting or willfully disobeying superior commissioned officer.

§15-1E-91. Insubordinate conduct toward warrant officer, noncommissioned officer, or petty officer.

§15-1E-92. Failure to obey order or regulation.

§15-1E-93. Cruelty and maltreatment.

§15-1E-94. Mutiny or sedition.

§15-1E-95. Resistance, flight, breach of arrest, and escape.

§15-1E-96. Releasing prisoner without proper authority.

§15-1E-97. Unlawful detention.

§15-1E-98. Noncompliance with procedural rules.

§15-1E-99. Misbehavior before the enemy.

§15-1E-100. Subordinate compelling surrender.

§15-1E-101. Improper use of countersign.

§15-1E-102. Forcing a safeguard.

§15-1E-103. Captured or abandoned property.

§15-1E-104. Aiding the enemy.

§15-1E-105. Misconduct as prisoner.

§15-1E-106. Reserved.

§15-1E-107. False official statements.

§15-1E-108. Military property - Loss, damage, destruction, or wrongful disposition.

§15-1E-109. Property other than military property - Waste, spoilage, or destruction.

§15-1E-110. Improper hazarding of vessel.

§15-1E-111. Reserved.

§15-1E-112. Drunk on duty.

§15-1E-112a. Wrongful use, possession, etc., of controlled substances.

§15-1E-113. Misbehavior of sentinel.

§15-1E-114. Dueling.

§15-1E-115. Malingering.

§15-1E-116. Riot or breach of peace.

§15-1E-117. Provoking speeches or gestures.

§15-1E-118. Reserved.

§15-1E-119. Reserved.

§15-1E-120. Reserved.

§15-1E-121. Reserved.

§15-1E-122. Reserved.

§15-1E-123. Reserved.

§15-1E-124. Reserved.

§15-1E-125. Reserved.

§15-1E-126. Reserved.

§15-1E-127. Reserved.

§15-1E-128. Reserved.

§15-1E-129. Reserved.

§15-1E-130. Reserved.

§15-1E-131. Reserved.

§15-1E-132. Frauds against the government.

§15-1E-133. Conduct unbecoming an officer and a gentleman.

§15-1E-134. General article.

§15-1E-135. Courts of inquiry.

§15-1E-136. Authority to administer oaths and to act as notary.

§15-1E-137. Articles to be explained.

§15-1E-138. Complaints of wrongs.

§15-1E-139. Redress of injuries to property.

§15-1E-140. Delegation by the Governor.

§15-1E-141. Payment of fees, costs and expenses.

§15-1E-142. Payment of fines and disposition thereof.

§15-1E-143. Uniformity of interpretation.

§15-1E-144. Immunity for action of military courts.

§15-1E-145. Reserved.

§15-1E-146. Short title.

§15-1E-147. Time of taking effect.

§15-1E-148. Supersedes existing state military justice codes.

CHAPTER 15, ARTICLE 1F. PRIVILEGES AND PROHIBITIONS.

§15-1F-1. Leave of absence for public officials and employees for drills, parades, active duty, etc.

§15-1F-1a. Educational leave of absence for active duty.

§15-1F-1b. Tolling of the running of any licensure or registration requirement.

§15-1F-2. Suits against officers or persons acting under military authority.

§15-1F-3. Change of venue of prosecutions or suits against members of National Guard.

§15-1F-4. Arrest of persons belonging to state military forces.

§15-1F-5. Unlawful conversion of military property.

§15-1F-6. Unlawful wearing of uniforms.

§15-1F-7. Unlawful military organizations.

§15-1F-8. Reemployment rights of members of the organized militia.

§15-1F-9. General penalty; jurisdiction under article.

§15-1F-10. Selective service registration and compliance.

§15-1F-11. West Virginia Servicemembers Civil Relief Act.

CHAPTER 15, ARTICLE 1G. SERVICE MEDALS.

§15-1G-1. The West Virginia distinguished service medal.

§15-1G-2. West Virginia legion of merit.

§15-1G-3. Procedure for award of distinguished service medal and legion of merit.

§15-1G-4. Other West Virginia awards and decorations.

§15-1G-5. Precedence of medals.

§15-1G-6. Board of awards.

§15-1G-7. Design of medals.

§15-1G-8. Devices for the award of multiple West Virginia decorations.

§15-1G-9. Procurement of West Virginia decorations.

§15-1G-10. West Virginia veterans service decoration; West Virginia Service Cross.

CHAPTER 15, ARTICLE 1H. MORALE, WELFARE AND RECREATION FACILITIES.

§15-1H-1. Definitions.

§15-1H-2. Morale, welfare and recreation facilities; nonappropriated fund instrumentalities.

§15-1H-3. Regulations.

§15-1H-4. Use of funds.

§15-1H-5. Sales to be tax exempt.

§15-1H-6. Limitation on sales.

CHAPTER 15, ARTICLE 1I. THE CHILD PROTECTION ACT OF 2006.

§15-1I-1. The Child Protection Act of 2006.

§15-1I-2. Legislative findings.

CHAPTER 15, ARTICLE 1J. THE WEST VIRGINIA MILITARY AUTHORITY ACT.

§15-1J-1. Short title.

§15-1J-2. Legislative findings.

§15-1J-3. Definitions.

§15-1J-4. Establishment and general powers of the authority.

§15-1J-5. Employees.

§15-1J-6. Military Authority Reimbursable Expenditure Fund.

CHAPTER 15, ARTICLE 1K. CIVIL AIR PATROL.

§15-1K-1. Legislative findings and intent.

§15-1K-2. Definitions.

§15-1K-3. Adjutant General administration; expenses of Civil Air Patrol.

§15-1K-4. Nondiscrimination by employer against Civil Air Patrol members.

§15-1K-5. Employer to provide leave.

§15-1K-6. Return to work by employee.

§15-1K-7. Accrued benefits not lost; leave not to be used with other leave; rights and obligations under collective bargaining or other agreements.

§15-1K-8. Certain actions by employer prohibited.

§15-1K-9. Action to enforce article authorized.

CHAPTER 15, ARTICLE 2. WEST VIRGINIA STATE POLICE.

§15-2-1. Short title.

§15-2-1a. Repealed. Acts, 1990 Reg. Sess., Ch. 157.

§15-2-2. Superintendent; departmental headquarters; continuation of the State Police.

§15-2-3. State Police structure; how established; training; special revenue account.

§15-2-4. Appointment of commissioned officers, noncommissioned officers, other members; temporary and permanent positions.

§15-2-5. Career progression system state; salaries; exclusion from wage and hour laws, with supplemental payment; bond; leave time for members called to duty in guard or reserves.

§15-2-6. Authority to make rules for grievance procedure.

§15-2-7. Cadet selection board; qualifications for and appointment to membership in State Police; civilian employees; forensic laboratory employees; salaries.

§15-2-8. Chaplains.

§15-2-9. State Police Voluntary Contribution Fund.

§15-2-10. Uniforms; authorized equipment, weapons and supplies; local headquarters; quarters for members; life insurance; medical and hospital fees for injuries and illnesses of members incurred in line of duty.

§15-2-10a. Duty to return assigned items; superintendent's right of setoff.

§15-2-11. Territorial jurisdiction.

§15-2-12. Mission of the State Police; powers of superintendent, officers and members; patrol of turnpike.

§15-2-13. Limitations upon members; exceptions.

§15-2-14. Oath of superintendent and members.

§15-2-15. State Police Child Abuse and Neglect Investigations Unit.

§15-2-16. Interference with officers or members; false information; penalty.

§15-2-17. Unauthorized use of uniform, badge or other insignia; impersonation of member; penalty.

§15-2-18. Officers or members failure to perform duties; general penalty; providing extraordinary police or security services by contract.

§15-2-19. Bribing, etc., officers or members; penalty.

§15-2-20. Transfer authorized; use for disciplinary purposes prohibited; notice required under certain circumstances; relocation expense; regulation of member's residence.

§15-2-21. Suspension, demotion or discharge of members; right of appeal.

§15-2-22. Assignment of assistant Attorney General; employment of legal counsel.

§15-2-23. Duties of superintendent as to statistics, aliens and labor conditions.

§15-2-24. Criminal Identification Bureau; establishment; supervision; purpose; fingerprints, photographs, records and other information; reports by courts and prosecuting attorneys; offenses and penalties.

§15-2-24a. National Crime Prevention and Privacy Compact.

§15-2-24b. Fees for certain fingerprinting services; dedication of fees.

§15-2-24c. Relationship with Marshall University Forensic Science Center.

§15-2-24d. State Police Forensic Laboratory Fund.

§15-2-25. Rules generally; carrying of weapons upon retirement or medical discharge.

§15-2-25a. Meaning of terms.

§15-2-25b. Definitions.

§15-2-26. Continuation of Death, Disability and Retirement Fund; designating the Consolidated Public Retirement Board as administrator of fund.

§15-2-27. Retirement; awards and benefits; leased employees.

§15-2-27a. Retirement annual annuity adjustments.

§15-2-28. Credit toward retirement for member's prior military service; credit toward retirement when employee has joined Armed Forces in time of armed conflict; qualified military service.

§15-2-29. Awards and benefits for disability incurred in performance of duty.

§15-2-30. Awards and benefits for disability due to other causes.

§15-2-31. Disability physical examinations; termination.

§15-2-31a. Application for disability benefit; determinations.

§15-2-31b. Annual report on disability retirement experience.

§15-2-32. Retirant not to exercise police authority; retention of group insurance.

§15-2-33. Awards and benefits to dependents of member when the member dies in performance of duty; to dependents of a duty disability retirant; dependent child scholarship and amount.

§15-2-33a. Awards and benefits to dependents of member -- Termination.

§15-2-34. Awards and benefits to dependents of employee when the employee dies from nonservice-connected causes.

§15-2-35. Awards and benefits to dependents of retirant or after an employee serves twenty years.

§15-2-35a. Authority to continue payments to certain dependents.

§15-2-36. Awards and benefits to dependents of member -- Termination.

§15-2-37. Refunds to certain employees upon discharge or resignation; deferred retirement.

§15-2-38. Refund to dependents upon death of member not eligible for benefits.

§15-2-39. Dependent child or children.

§15-2-39a. Limitations on benefit increases.

§15-2-40. Commission on drunk driving prevention created; members; quorum; meetings.

§15-2-41. Powers and duties of commission; rule-making authority; monitoring and reporting.

§15-2-42. Drunk driving enforcement program established; purpose.

§15-2-43. Awarding service revolver upon retirement and disposal of service weapon when replaced due to routine wear.

§15-2-44. Federal law maximum benefit limitations.

§15-2-45. Federal law minimum required distributions.

§15-2-46. Direct rollovers.

§15-2-47. Federal qualification requirements.

§15-2-48. Specification of actuarial assumptions.

§15-2-49. Benefits not forfeited if system terminates.

§15-2-50. Repealed. Acts, 2010 Reg. Sess., Ch. 32.

§15-2-51. State police reemployment.

§15-2-52. Termination of benefits; procedures.

§15-2-53. State law-enforcement association members annual leave program.

§15-2-54. Correction of errors; underpayments; overpayments.

§15-2-55. Referral program for substance abuse treatment.

§15-2-56. Handle with Care program.

CHAPTER 15, ARTICLE 2A. WEST VIRGINIA STATE POLICE RETIREMENT SYSTEM.

§15-2A-1. Short title.

§15-2A-2. Definitions.

§15-2A-3. Continuation and administration of West Virginia State Police Retirement System; leased employees; federal qualification requirements.

§15-2A-4. Participation in system; continuation of fund.

§15-2A-4a. Specification of actuarial assumptions.

§15-2A-5. Employee contributions; employer contributions; forfeitures.

§15-2A-6. Retirement; commencement of benefits.

§15-2A-6a. Federal law maximum benefit limitations.

§15-2A-6b. Federal law minimum required distributions.

§15-2A-6c. Direct rollovers.

§15-2A-6d. Rollovers and transfers to purchase service credit or repay withdrawn contributions.

§15-2A-7. Annual annuity adjustment.

§15-2A-8. Refunds to certain members upon discharge of resignation; deferred retirement.

§15-2A-9. Awards and benefits for disability -- Incurred in performance of duty.

§15-2A-10. Same -- Due to other causes.

§15-2A-11. Same -- Physical examinations; termination.

§15-2A-11a. Physical examinations of prospective members; application for disability benefit; determinations.

§15-2A-11b. Annual report on each employer's disability retirement experience.

§15-2A-12. Awards and benefits to dependents of employees or retirants - When employee dies in performance of duty, etc.; dependent child scholarship and amount.

§15-2A-13. Same -- When member dies from nonservice-connected causes before serving twenty years.

§15-2A-14. Awards and benefits to dependents of member -- When member dies after retirement or after serving twenty years.

§15-2A-15. Exemption from taxation, garnishment and other process; exception for certain qualified domestic relations orders.

§15-2A-16. Fraud; penalties.

§15-2A-17. Awards and benefits to dependents of member -- Termination.

§15-2A-18. Authority to continue payments to certain dependents.

§15-2A-19. Credit toward retirement for member's prior military service; credit toward retirement when member has joined Armed Forces in time of armed conflict; qualified military service.

§15-2A-20. Benefits not forfeited if system terminates.

§15-2A-21. Retirement credited service through member's use, as option, of accrued annual or sick leave days.

§15-2A-22. Limitations on benefit increases.

§15-2A-23. Correction of errors; underpayments; overpayments.

CHAPTER 15, ARTICLE 2B. DNA DATA.

§15-2B-1. Short title.

§15-2B-2. Policy.

§15-2B-3. Definitions.

§15-2B-4. Division of public safety to establish and administer DNA identification system; inspection of laboratories.

§15-2B-5. Authority of division to enter into cooperative agreements.

§15-2B-6. DNA sample required for DNA analysis upon conviction; DNA sample required for certain prisoners.

§15-2B-7. Tests to be performed on DNA sample.

§15-2B-8. Maintenance of DNA samples and records.

§15-2B-9. Procedures for withdrawal of blood sample for DNA analysis and for conducting analysis.

§15-2B-10. DNA database exchange.

§15-2B-11. Expungement.

§15-2B-12. Confidentiality; unauthorized uses of DNA databank; penalties.

§15-2B-13. Neglect of duties; destruction of samples; penalties.

§15-2B-14. Right to DNA testing.

§15-2B-15. Collection of fees to cover the cost of DNA profile entry into the DNA database and DNA databank; cost of collecting and analyzing DNA sample.

§15-2B-16. Partial matches and the DNA database.

CHAPTER 15, ARTICLE 2C. CENTRAL ABUSE REGISTRY.

§15-2C-1. Definitions.

§15-2C-2. Central Abuse Registry; required information; procedures.

§15-2C-3. Reports of certain convictions by prosecuting attorneys.

§15-2C-4. Disclosure of information.

§15-2C-5. Expungement of registry listing.

§15-2C-6. Fees.

§15-2C-7. Registration of home care agencies required; form of registration; information to be provided.

§15-2C-8. Service provider responsibilities.

§15-2C-9. Responsibilities of a Qualified Entity.

CHAPTER 15, ARTICLE 2D. DIVISION OF PROTECTIVE SERVICES.

§15-2D-1. Legislative findings.

§15-2D-2. Division established; purpose; appointment and qualifications of director.

§15-2D-3. Duties and powers of the director and officers.

§15-2D-4. Oath of office.

§15-2D-5. Application of article.

§15-2D-6. Repealed. Acts, 2010 Reg. Sess., Ch. 32.

§15-2D-7. Security enforcement fund.

§15-2D-8. Awarding service weapon upon retirement of Division of Protective Services member.

CHAPTER 15, ARTICLE 2E. STATE POLICE ACADEMY POST EXCHANGE.

§15-2E-1. Definitions.

§15-2E-2. Post exchange authorized.

§15-2E-3. Operation of post exchange.

§15-2E-4. Creation of special account.

§15-2E-5. Use of funds from post exchange revenue.

§15-2E-6. Post exchange reporting requirements.

§15-2E-7. Legislative rules.

§15-2E-8. Repealed. Acts, 2010 Reg. Sess., Ch. 32.

CHAPTER 15, ARTICLE 3. COMMUNICATION SYSTEMS FOR POLICE PURPOSES.

§15-3-1. Communication system for department of public safety.

§15-3-2. Radio transmitters operating on the State Police frequency.

§15-3-3. Use of police radio stations.

§15-3-4. Priority of calls to police radio stations.

§15-3-5. Use of information obtained by interceptions of transmissions on department of public safety communications system forbidden; penalties.

§15-3-6. Location of police radio stations.

§15-3-7. Staffs of police radio stations.

§15-3-8. Superintendent to make rules and regulations to carry out article.

§15-3-9. Jurisdiction of justices to enforce article.

§15-3-10. Disclosure of location information; emergency situations.

CHAPTER 15, ARTICLE 3A. AMBER ALERT PLAN.

§15-3A-1. Short title.

§15-3A-2. Findings and determinations relative to "Amber's Plan".

§15-3A-3. Establishment of "Amber's Plan".

§15-3A-4. Activation of Amber Alert.

§15-3A-5. Notice to participating media; broadcast of alert.

§15-3A-6. Guidelines; procedural rules.

§15-3A-7. Providing for the use of video image recording devices for search purposes during an Amber Alert or Silver Alert Activation.

CHAPTER 15, ARTICLE 3B. SILVER ALERT PLAN.

§15-3B-1. Short title.

§15-3B-2. Findings and declarations relative to 'Silver Alert Plan'.

§15-3B-3. Establishment of 'Silver Alert' program.

§15-3B-4. Activation of Silver Alert.

§15-3B-5. Notice to participating media; broadcast of alert.

§15-3B-6. Aid to missing cognitively impaired adult or senior citizen; immunity from civil or criminal liability.

CHAPTER 15, ARTICLE 3C. BLUE ALERT PLAN.

§15-3C-1. Short title.

§15-3C-2. Findings and declarations relative to the "Blue Alert Plan".

§15-3C-3. Establishment of "Blue Alert" program.

§15-3C-4. Activation of Blue Alert.

§15-3C-5. Notice to participating media; broadcast of alert.

§15-3C-6. Immunity from civil or criminal liability.

§15-3C-7. Guidelines; procedural rules.

CHAPTER 15, ARTICLE 3D. MISSING PERSONS ACT.

§15-3D-1. Short title.

§15-3D-2. Findings.

§15-3D-3. Definitions.

§15-3D-4. Missing persons complaints; law-enforcement procedures.

§15-3D-5. Missing persons investigation requirements.

§15-3D-6. Reporting and handling of unidentified human remains.

§15-3D-7. Identification of human remains.

§15-3D-8. Filing a false missing persons complaint; criminal penalties.

§15-3D-9. Missing and Endangered Child Advisory System; definitions; rule-making authority.

CHAPTER 15, ARTICLE 3E. CREATION OF A STATEWIDE GREEN ALERT PLAN.

§15-3E-1. Short title.

§15-3E-2. Findings and declarations relative to Green Alert Plan.

§15-3E-3. Establishment of Green Alert Plan.

§15-3E-4. Activation of Green Alert.

§15-3E-5. Notice to participating media; broadcast of alert.

§15-3E-6. Aid to missing at-risk veteran; immunity from civil or criminal liability.

§15-3E-7. Guidelines; procedural rules.

CHAPTER 15, ARTICLE 4. WEST VIRGINIA STATE GUARD.

§15-4-1. Governor authorized to organize and maintain West Virginia state guard.

§15-4-2. Rules and regulations.

§15-4-3. Pay and allowances.

§15-4-4. Arms and equipment; use of state armories, etc.

§15-4-5. Service limited to state, except as to fresh pursuit; apprehension of persons in another state.

§15-4-6. Pursuit and apprehension of certain persons in this state by military forces of another state.

§15-4-7. Status of forces and members thereof with regard to federal service.

§15-4-8. Civil organizations, etc., not to be enlisted as unit.

§15-4-9. Disqualifications.

§15-4-10. Oath of officers.

§15-4-11. Term of enlistment; oath of enlisted men.

§15-4-12. Articles of war to apply as to court-martial, etc.; freedom from arrest; jury duty.

§15-4-13. Citation of article.

CHAPTER 15, ARTICLE 5. DIVISION OF HOMELAND SECURITY AND EMERGENCY MANAGEMENT.

§15-5-1. Policy and purpose.

§15-5-2. Definitions.

§15-5-3. Division of Emergency Management created.

§15-5-4. West Virginia disaster recovery board created; organization of board; appointment of board members; term of office and expenses of board members; meetings.

§15-5-4b. West Virginia Disaster Recovery Trust Fund disbursement.

§15-5-4c. Powers and duties related to the West Virginia Disaster Recovery Trust Fund.

§15-5-5. General powers of the Governor.

§15-5-6. Proclamation of a state of emergency or state of preparedness by the Governor or the Legislature; additional powers of the Governor during a state of emergency or state of preparedness.

§15-5-6a. Temporary suspension of nutrition standards in public schools.

§15-5-7. Mobile support units.

§15-5-8. Local organization for emergency services.

§15-5-9. Mutual aid agreements.

§15-5-10. Regional organizations for emergency services.

§15-5-11. Immunity and exemption; "duly qualified emergency service worker" defined.

§15-5-12. Liability to sheltered persons.

§15-5-13. Appropriations; acceptance of services, gifts, grants, and loans.

§15-5-14. Political activity of emergency service organizations.

§15-5-15. Emergency service personnel.

§15-5-15a. Paid leave for disaster service volunteers.

§15-5-15b. Paid leave for certain state officers and employees during a declared state of emergency.

§15-5-16. Utilization of existing services and facilities.

§15-5-17. Enforcement.

§15-5-18. Arrest by peace officer without warrant.

§15-5-19. Unorganized militia.

§15-5-19a. Possession of firearms during a declared state of emergency.

§15-5-19b. Criminal penalties for using automated telephone calls to disseminate false, misleading or deceptive information regarding matters effecting or effected by a proclaimed state of emergency or state of preparedness.

§15-5-20. Disaster prevention.

§15-5-20a. Floodplain manager training.

§15-5-20b. Continuation of the State Office of the National Flood Insurance Program; transfer to the Division of Emergency Management; funding; responsibilities.

§15-5-21. Communications.

§15-5-22. Emergency Management Assistance Compact.

§15-5-23. Severability; conflicts.

§15-5-24. Disaster Recovery Trust Fund; disbursement of funds.

§15-5-25. Prohibition on funds inuring to the benefit of or being distributable to members, officers or private persons.

§15-5-26. Tax exemption.

§15-5-27. Annual report.

§15-5-28. Statewide mutual aid system.

§15-5-29. Cooperation with State Resiliency Office.

§15-5-30. State of emergency; state of preparedness; essential workers.

CHAPTER 15, ARTICLE 5A. WEST VIRGINIA EMERGENCY RESPONSE AND COMMUNITY RIGHT-TO-KNOW ACT.

§15-5A-1. Declaration of purpose.

§15-5A-2. Jurisdiction of West Virginia emergency response commission.

§15-5A-3. Definitions.

§15-5A-4. State emergency response commission created; composition and organization, qualifications, terms, removal, compensation, meetings.

§15-5A-5. Powers and duties of the commission.

§15-5A-6. Powers and duties of the Office of Emergency Services.

§15-5A-7. Establishment of emergency planning districts and committees; composition, organization, duties.

§15-5A-8. Severability.

CHAPTER 15, ARTICLE 5B. MINE AND INDUSTRIAL ACCIDENT RAPID RESPONSE SYSTEM.

§15-5B-1. Legislative purpose; Mine and Industrial Accident Rapid Response System created.

§15-5B-2. Mine and industrial accident emergency operations center.

§15-5B-3. Emergency mine response.

§15-5B-3a. Industrial facility emergency event notification and access.

§15-5B-4. Study of other industrial emergencies.

§15-5B-5. Rule-making authority.

§15-5B-6. Mine Safety Anonymous Tip Hotline.

CHAPTER 15, ARTICLE 5C. REPORTING OF EMERGENCY INCIDENTS BY WELL AND PIPELINE OPERATORS.

§15-5C-1. Definitions.

§15-5C-2. Reporting requirements.

CHAPTER 15, ARTICLE 6. STATE ARMORY BOARD.

§15-6-1. Legislative purpose and authority.

§15-6-2. Armory board revenue bonds not to constitute state debt, etc.

§15-6-3. Definitions.

§15-6-4. State armory board -- Generally.

§15-6-5. State armory board -- Duties.

§15-6-6. State armory board -- Powers.

§15-6-6a. Transfer of powers and duties to the Adjutant General.

§15-6-7. State armory board -- Authority to issue revenue bonds.

§15-6-8. State armory board -- Trustee of holders of revenue bonds.

§15-6-9. Application of proceeds of bonds, grants and appropriations.

§15-6-10. Rentals and other revenues from armories.

§15-6-11. Authority of board to pledge revenues as security.

§15-6-12. Title to armory property, etc., to vest in state.

§15-6-13. Lease of armory or armory facilities by Adjutant General.

§15-6-14. Acquisition of property for armory projects; condemnation.

§15-6-15. Preliminary expenses of armory projects.

§15-6-16. County or municipal aid for armory purposes.

§15-6-17. Disposition of abandoned and unsuitable armories or armory facilities.

§15-6-18. Exemption of armories, etc., from taxation.

§15-6-19. Article not authority to create state debt.

§15-6-20. Compliance with article and state Constitution only restrictions on construction and management of projects under article.

CHAPTER 15, ARTICLE 7. EMERGENCY INTERIM LEGISLATIVE SUCCESSION ACT.

§15-7-1. Citation of article.

§15-7-2. Declaration of policy.

§15-7-3. Definitions.

§15-7-4. Designation of emergency interim successors to legislators.

§15-7-5. Status, qualifications and term of emergency interim successors.

§15-7-6. Contingent method of designating emergency interim successors.

§15-7-7. Recording and publication of successor's name.

§15-7-8. Oath of emergency interim successors.

§15-7-9. Duty of emergency interim successors.

§15-7-10. Place of legislative session in event of attack, etc.

§15-7-11. Assumption of powers and duties of legislator by emergency interim successor.

§15-7-12. Privileges, immunities and compensation of emergency interim successors.

§15-7-13. Separability of provisions.

CHAPTER 15, ARTICLE 8. WEST VIRGINIA SHERIFFS' BUREAU.

§15-8-1. Repealed. Acts, 2015 Reg. Sess., Ch. 52.

§15-8-2. Repealed. Acts, 2015 Reg. Sess., Ch. 53.

§15-8-3. Repealed. Acts, 2015 Reg. Sess., Ch. 53.

§15-8-4. Repealed. Acts, 2015 Reg. Sess., Ch. 53.

§15-8-5. Repealed. Acts, 2015 Reg. Sess., Ch. 53.

§15-8-6. Repealed. Acts, 2015 Reg. Sess., Ch. 53.

§15-8-7. Repealed. Acts, 2015 Reg. Sess., Ch. 53.

§15-8-8. Repealed. Acts, 2015 Reg. Sess., Ch. 53.

§15-8-9. Repealed. Acts, 2015 Reg. Sess., Ch. 53.

§15-8-10. Repealed. Acts, 2015 Reg. Sess., Ch. 53.

§15-8-11. Repealed. Acts, 2015 Reg. Sess., Ch. 53.

§15-8-12. Repealed. Acts, 2015 Reg. Sess., Ch. 53.

CHAPTER 15, ARTICLE 9. GOVERNOR'S COMMITTEE ON CRIME, DELINQUENCY AND CORRECTION.

§15-9-1. Governor's Committee on Crime, Delinquency and Correction established; Committee designated as state planning.

§15-9-2. Facility inspection.

§15-9-3. Ascertaining compliance with applicable standards in juvenile detention and correctional facilities.

§15-9-4. Sentencing Commission Subcommittee.

§15-9-5. Authorization to adopt bylaws, policies and procedures, and to promulgate legislative rules.

§15-9-6. Other responsibilities of the committee.

§15-9-7. Coordinated program for substance abuse treatment referral.

CHAPTER 15, ARTICLE 9A. DIVISION OF JUSTICE AND COMMUNITY SERVICES.

§15-9A-1. [Repealed.] Acts, 2019 Reg. Sess., Ch. 226.

§15-9A-2. [Repealed.] Acts, 2019 Reg. Sess., Ch. 226.

§15-9A-3. [Repealed.] Acts, 2019 Reg. Sess., Ch. 226.

§15-9A-4. [Repealed.] Acts, 2019 Reg. Sess., Ch. 226.

CHAPTER 15, ARTICLE 9B. SEXUAL ASSAULT EXAMINATION NETWORK.

§15-9B-1. Sexual Assault Forensic Examination Commission.

§15-9B-1a. Definitions.

§15-9B-2. Powers and duties of the commission.

§15-9B-3. Local Sexual Assault Forensic Examination Boards.

§15-9B-4. Submission, testing, and retention of sexual assault forensic examination kits.

§15-9B-5. Offenses; penalty.

CHAPTER 15, ARTICLE 9C. WEST VIRGINIA SENTENCING COMMISSION.

§15-9C-1. Legislative findings.

§15-9C-2. Creation of Sentencing Commission; purpose; composition.

§15-9C-3. Powers and duties of the commission.

§15-9C-4. Objectives of the commission.

§15-9C-5. Recommendations to Legislature.

§15-9C-6. Sunset.

CHAPTER 15, ARTICLE 10. COOPERATION BETWEEN LAW-ENFORCEMENT AGENCIES.

§15-10-1. Short title.

§15-10-2. Legislative findings.

§15-10-3. Definitions.

§15-10-4. Cooperation between law-enforcement agencies and other groups of state or local law-enforcement officers.

§15-10-5. Federal officers’ peace-keeping authority.

§15-10-6. Transportation of out-of-state prisoners; authority of foreign law-enforcement officers.

§15-10-7. Cooperation with military authorities.

CHAPTER 15, ARTICLE 10A. LAW-ENFORCEMENT REEMPLOYMENT ACT.

§15-10A-1. Legislative findings.

§15-10A-2. Reemployment of law-enforcement officers.

§15-10A-3. Examination requirements.

§15-10A-4. Coverage for illness or injury.

§15-10A-5. Ineligibility for contributions to pensions.

§15-10A-6. Employment status; civil service; and retirement benefits.

CHAPTER 15, ARTICLE 11. PAYMENT OF FUNERAL EXPENSES.

§15-11-1. Law-enforcement, safety and emergency worker funeral expense fund created.

§15-11-2. Payment of funeral expenses of law-enforcement, safety, and emergency workers killed in the line of duty.

CHAPTER 15, ARTICLE 12. SEX OFFENDER REGISTRATION ACT.

§15-12-1. Short title.

§15-12-1a. Intent and findings.

§15-12-2. Registration.

§15-12-2a. Court determination of sexually violent predator.

§15-12-2b. Creation of sex offender registration advisory board.

§15-12-3. Change in registry information.

§15-12-3a. Petition for removal of sexually violent predator designation.

§15-12-4. Duration.

§15-12-5. Distribution and disclosure of information; community information programs by prosecuting attorney and State Police; petition to circuit court.

§15-12-6. Duties of institution officials.

§15-12-6a. Release of information to the Sex Offender Registry.

§15-12-7. Information shall be released when person moves out of state.

§15-12-8. Failure to register or provide notice of registration changes; penalty; penalty for aiding and abetting.

§15-12-9. Registration of out-of-state offenders.

§15-12-10. Address and online information verification.

CHAPTER 15, ARTICLE 13. CHILD ABUSE AND NEGLECT REGISTRATION.

§15-13-1. Intent and findings.

§15-13-2. Registration.

§15-13-3. Change in registry information.

§15-13-4. Duration.

§15-13-5. Distribution and disclosure of information.

§15-13-6. Duties of institution officials.

§15-13-7. Failure to register or provide notice of registration changes; penalty.

§15-13-8. Registration of out-of-state offenders.

CHAPTER 15, ARTICLE 14. THE STATEWIDE INTEROPERABLE RADIO NETWORK.

§15-14-1. Short title.

§15-14-2. Definitions.

§15-14-3. Purpose and objectives.

§15-14-4. Appointment of the Statewide Interoperability Coordinator.

§15-14-5. The Statewide Interoperability Executive Committee.

§15-14-6. Duties of the Statewide Interoperability Executive Committee.

§15-14-7. Maintenance and Operations of the Statewide Interoperable Network; personnel; assets; agreements.

§15-14-8. The Regional Interoperability Committees; composition; duties.

§15-14-9. Creation of the Statewide Interoperable Radio Network account; purpose; funding; disbursements.

§15-14-10. Rule-making.

CHAPTER 15A. DEPARTMENT OF HOMELAND SECURITY.

CHAPTER 15A, ARTICLE 1. DEFINITIONS.

§15A-1-1. Rules of construction generally.

§15A-1-2. Department.

§15A-1-3. Secretary.

§15A-1-4. 'Commissioner' defined.

§15A-1-5. 'Inmate' defined.

§15A-1-6. 'Resident' defined.

§15A-1-7. Compliance with requests for personnel information.

§15A-1-8. Preservation of biological evidence from criminal cases; directing Secretary to undertake a study and report to the Legislature.

§15A-1-9. Department of Homeland Security; Secretary of the Department of Homeland Security; powers and duties.

CHAPTER 15A, ARTICLE 2. DIVISION OF ADMINISTRATIVE SERVICES.

§15A-2-1. Division of Administrative Services.

§15A-2-2. Division director; appointment and qualifications; powers and duties.

§15A-2-3. Transfer of employees; continuation of programs; transfer of equipment and records; protection.

§15A-2-4. Criminal justice and grant administration.

§15A-2-5. Human trafficking assistance notices.

CHAPTER 15A, ARTICLE 3. DIVISION OF CORRECTIONS AND REHABILITATION.

§15A-3-1. Purpose and legislative intent.

§15A-3-2. Division of Corrections and Rehabilitation established.

§15A-3-3. Commissioner of division; qualifications, oath and bond.

§15A-3-4. Powers and duties of commissioner generally.

§15A-3-5. Officers and employees of corrections institutions.

§15A-3-6. Hiring of correctional officer without regard to position on the register.

§15A-3-7. Compensation of employees; traveling and other expenses.

§15A-3-8. Reports by commissioner and chief officers of institutions to Auditor.

§15A-3-9. Special compensation of officers and employees prohibited; penalty.

§15A-3-10. Law-enforcement powers of employees; authority to carry firearms.

§15A-3-11. Unauthorized use of uniform, badge, identification card, or other insignia; impersonation of member; and penalty.

§15A-3-12. Institutions managed by commissioner.

§15A-3-13. Title to property of state institutions; custody of deeds and other muniments of title; authority of Commissioner.

§15A-3-14. Exempt from Purchasing Division; purchasing procedures.

§15A-3-14a. Creation of special fund for surplus property revenue; disposal of surplus property.

§15A-3-15. Mutual aid agreements.

§15A-3-16. Funds for operations of jails under the jurisdiction of the commissioner.

§15A-3-17. Jail Operations Partial Reimbursement Fund.

§15A-3-18. Rules.

CHAPTER 15A, ARTICLE 4. CORRECTIONS MANAGEMENT.

§15A-4-1. Applicability of article.

§15A-4-2. Furlough programs.

§15A-4-3. Electronic monitoring of offenders; special account.

§15A-4-4. Diagnostic and classification divisions.

§15A-4-5. Transfer of inmates of state institutions or facilities.

§15A-4-6. Monitoring of inmate telephone calls; procedures and restrictions; calls to or from attorneys excepted.

§15A-4-7. Monitoring inmate mail; procedures and restrictions; identifying mail from a state institution; mail to or from attorneys excepted.

§15A-4-8. Monitoring of inmate electronic correspondence; procedures and restrictions; to or from attorneys excepted.

§15A-4-8a. Facility video and security records confidential; exceptions.

§15A-4-9. Trustee accounts and funds, earnings and personal property of inmates and residents.

§15A-4-10. Inmate or resident benefit funds.

§15A-4-11. Financial responsibility program for inmates.

§15A-4-12. Limitation on reimbursement rate to medical service providers for services outside division facilities.

§15A-4-13. Charges assessed against inmates for services provided by state.

§15A-4-14. Record of inmate or resident.

§15A-4-15. Manufacture of license plates, road signs or markers; securing signs and markers when federal government reimburses state for cost thereof.

§15A-4-16. Gifts to or dealings with inmate or resident.

§15A-4-17. Deduction from sentence for good conduct; mandatory supervision.

§15A-4-17a. Division of Corrections and Rehabilitation mandatory supervised release plan.

§15A-4-18. Governor's authority to authorize commissioner to consent to transfer of inmates under a federal treaty.

§15A-4-19. Mentally ill inmates; treatment; transfer between correctional and mental health facilities; correctional facility procedures.

§15A-4-20. Work program.

§15A-4-21. Director of employment; director of housing; released inmates; duties.

CHAPTER 15A, ARTICLE 4A. EXPANDED WORK RELEASE PILOT PROGRAM.

§15A-4A-1. Purpose of article and legislative findings.

§15A-4A-2. Definitions.

§15A-4A-3. Expanded work release pilot program.

§15A-4A-4. Eligibility; Funding.

§15A-4A-5. Limitations on eligibility for work release participation.

§15A-4A-6. Internal policy development.

§15A-4A-7. Funding and financial implications.

CHAPTER 15A, ARTICLE 5. BUREAU OF PRISONS AND JAILS.

§15A-5-1. Creation of Bureau of Prisons and Jails; organization of facilities.

§15A-5-2. Transfer of duties and funds of Division of Corrections.

§15A-5-3. Superintendents; duties and authority; bond; residence.

§15A-5-4. Appointment of deputy superintendent; duties; bond.

§15A-5-5. Hiring of other assistants and employees.

§15A-5-6. Jail intake facilities; housing of adult inmates.

§15A-5-7. Pretrial risk assessment.

§15A-5-8. Jail processing fee.

§15A-5-9. Ability to refuse offenders.

§15A-5-10. Completing the GOALS Program satisfies the requirements for the DUI Safety and Treatment Program.

CHAPTER 15A, ARTICLE 6. BUREAU OF JUVENILE SERVICES.

§15A-6-1. Creation of Bureau of Juvenile Services; organization of facilities.

§15A-6-2. Transfer of duties and funds.

§15A-6-3. Superintendents; duties and authority; bond; residence.

§15A-6-4. Appointment of deputy superintendent; duties; bond.

§15A-6-5. Hiring of other assistants and employees; duties of correctional employees.

CHAPTER 15A, ARTICLE 7. BUREAU OF COMMUNITY CORRECTIONS.

§15A-7-1. Creation of Bureau of Community Corrections; Organization of facilities.

§15A-7-2. Duties of superintendents; bond; residence.

§15A-7-3. Hiring of other assistants and employees; duties of employees.

§15A-7-4. Supervision of probationers and parolees; final determinations remaining with board of probation and parole.

§15A-7-5. Powers and duties of state parole officers.

§15A-7-6. Parole supervision benefit fund.

CHAPTER 15A, ARTICLE 8. REGIONAL JAIL AND CORRECTIONAL FACILITY AUTHORITY BOARD.

§15A-8-1. Powers and authority of the Regional Jail and Correctional Facility Authority Board; continuation of the Regional Jail and Correctional Facility Authority Board; payment of bonds; appeal of per diem rate.

§15A-8-2. West Virginia Regional Jail and Correctional Facility Authority Board; composition; appointment; terms; compensation and expenses.

§15A-8-3. Governing body; organization and meetings; quorum; administrative expenses.

CHAPTER 15A, ARTICLE 9. OFFICE OF ADMINISTRATIVE HEARINGS.

§15A-9-1. Office created; appointment of Chief Hearing Examiner.

§15A-9-2. Organization of office.

§15A-9-3. Jurisdiction of Office of Administrative Hearings.

§15A-9-4. Hearing procedures.

§15A-9-5. Rule-making authority.

§15A-9-6. Duty to provide notice of change of address.

§15A-9-7. Transition from divisions of the department to the Office of Administrative Hearings.

CHAPTER 15A, ARTICLE 10. FIRE MARSHAL.

§15A-10-1. State Fire Marshal and Office of the State Fire Marshal transferred to Department of Homeland Security; appointment of State Fire Marshal; removal; salary; qualifications; responsibilities; employees; equipment.

§15A-10-2. Powers, duties, and authority of State Fire Marshal.

§15A-10-3. Additional powers, duties and authority of State Fire Marshal relating to law enforcement; statewide contracts; penalties; authority to carry firearms.

§15A-10-4. Enforcement standards.

§15A-10-5. General rule-making authority; appointment of advisory boards.

§15A-10-6. Responsibilities of insurance companies in fire loss investigation.

§15A-10-7. Fees.

§15A-10-8. Annual reports.

§15A-10-9. Maintenance of fire hazard; order for repair or demolition; order to contain notice to comply; right to appeal.

§15A-10-10. Service of repair or demolition order.

§15A-10-11. Work to be done at expense of owner or occupant upon failure to comply with repair or demolition order; action to recover.

§15A-10-12. Smoke detectors in one- and two-family dwellings; carbon monoxide detectors in residential units, schools, and daycare facilities; penalty.

§15A-10-13. Use of live trees in public buildings; exceptions.

§15A-10-14. Safety standards for bed and breakfast establishments; findings.

§15A-10-15. Performance of installation of propane gas systems.

§15A-10-16. Additional remedies to abate, etc., fire hazards.

§15A-10-17. License denial limitation, suspension, or revocation.

§15A-10-18. Independent informal dispute resolution.

§15A-1