WVC 31 - 18 D- 12
§31-18D-12. Tax exemption.
The trust fund is not required to pay any taxes and
assessments to the state of West Virginia, or any county,
municipality or other governmental subdivision of the state of West
Virginia, upon any of its property or upon its obligations or other
evidences of indebtedness pursuant to the provisions of this
article, or upon any moneys, funds, revenues or other income held
or received by the trust fund and the income from it is exempt from
taxation, except for death and gift taxes, taxes on transfers,
sales taxes, real property taxes and business and occupation taxes.