WVC 11 - 14 A- 13
§11-14A-13. Disposition of tax collected.
All tax collected under the provisions of this article shall
be paid into the state treasury and shall be used only for the
purpose of construction, reconstruction, maintenance and repair of
highways, and payment of the interest and sinking fund obligations
on state bonds issued for highway purposes: Provided
, That the
taxes collected under the provisions of this article but for the
purposes of article fourteen-b of this chapter shall be disposed of
in accordance with the provisions of section eleven, article
fourteen-b of this chapter.
Unless necessary for the bond requirements, five fourteenths
of the tax collected under the provisions of this article shall be
used for feeder and state local service highway purposes.