West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11B-1-1
Department of Revenue; Office of Secretary of Revenue; Director of Budget; federal funds
# (a)
The Department of Revenue and the office of secretary of revenue are continued in the executive branch of state government. Wherever in this code the words “office of secretary of tax and revenue” or “secretary of tax and revenue” are used, such words shall mean the office of secretary of revenue or the secretary of revenue. Wherever in this code the words “department of tax and revenue” are used, such words shall mean the Department of Revenue.
# (b)
The secretary of revenue shall be the chief executive officer of the department and director of the budget. The secretary shall be appointed by the Governor, by and with the advice and consent of the Senate, for a term not exceeding the term of the Governor.
# (c)
The Department of Revenue is hereby authorized to receive federal funds for deposit in compliance with §12-2-2 of this code and for expenditure only upon appropriation by the Legislature of this state and in accordance with §4-11-1 et seq. of this code.
# (d)
The secretary shall serve at the will and pleasure of the Governor. The annual compensation of the secretary shall be as specified in §6-7-2a of this code.
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In this chapter (40 sections)
- 11B-1-1 · Department of Revenue; Office of Secretary of Revenue;…
- 11B-1-2 · Agencies, boards, commissions, divisions and offices…
- 11B-1-3 · Powers and duties of secretary, administrators, division…
- 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
- 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;…
- 11B-2-12 · Submission of expenditure schedules; contents; submission of…
- 11B-2-13 · Examination and approval of expenditure schedules;…
- 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,…
- 11B-2-18 · Expenditure of excess in collections; notices to Auditor and…
- 11B-2-19 · Reports by spending units; copies to legislative Auditor
- 11B-2-20 · Reduction of appropriations; powers of Governor; Revenue…
- 11B-2-21 · Reduction of appropriations — Reduction of appropriations…
- 11B-2-22 · Reduction of appropriations -- Reduction of appropriations…
- 11B-2-23 · Approval of secretary of requests for changes and receipt…
- 11B-2-24 · Expenditure of appropriations -- Generally
- 11B-2-25 · Expenditure of appropriations -- Other than for purchases of…
- 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…
- 11B-2-29 · Appropriations for officers, commissions, boards or…
- 11B-2-30 · Submission of requests, amendments, reports, etc., to…
- 11B-2-31 · Effectuation of transfer of budget section and transition