WVC 8 - 38 - 13
§8-38-13. Requisition of district subaccount funds.
Sixty days after collection of a special district excise tax
begins, the state auditor shall, upon receipt of a monthly
requisition from the district board, issue his or her warrant on
the state treasurer for the funds requested from the district's
subaccount, which funds are applied for the purposes described in
section five of this article and the state treasurer shall pay the
warrant out of funds in the subaccount.