§11-6G-17. Operating fund for interstate commerce disclosure
division in auditor's office.
The auditor shall establish a special operating fund in the
state treasury for the interstate commerce disclosure division in
his or her office. The auditor shall pay into the fund two percent
of the gross receipts of all moneys collected as provided for in
this article. Up to one percent of the gross receipts shall be
transferred to the public utilities tax loss restoration fund
created in section twenty-seven, article six of this chapter. From
the fund, the auditor shall reimburse the tax division and the
division of motor vehicles for the actual operating expenses
incurred in the performance of its duties required by this article.
The reimbursements to the tax division and division of motor
vehicles from the fund shall not exceed one third of one percent of
the annual deposits to the fund per agency. Any moneys remaining
in the special operating fund after reimbursement to the tax
division and the division of motor vehicles shall be used by the
auditor for funding the operation of the interstate commerce
disclosure division located in his or her office.
The interstate commerce disclosure division is hereby granted
authority and required to share any and all information obtained by
the division in the implementation of this article with the state
auditor, tax commissioner and the commissioner of motor vehicles to
effectuate the collection of taxes and fees under this article.
The commissioner of motor vehicles is hereby authorized and required to share any and all information obtained by the division
of motor vehicles in the implementation of this article. The
commissioner of motor vehicles will supply to the interstate
commerce disclosure division the names of, location or locations of
and amount or amounts paid by West Virginia owners or operators of
interstate motor vehicles registered under the terms of any
proportional registration agreement. The tax commissioner is
hereby authorized and required to share any and all information
obtained by the department of tax and revenue. The state auditor
and the interstate commerce disclosure division is hereby
authorized and required to share any and all information obtained
by the auditor or the division.