West Virginia Code > Chapter 12 > Article 2 – Payment and Deposit of Taxes and Other Amounts Due the State or Any Political Subdivision


12-2-1	How and to whom taxes and other amounts due the state or any political subdivision, official, department, board, commission or other collecting agency thereof may be paid
12-2-2	Itemized record of moneys received for deposit; regulations governing deposits; credit to state fund; exceptions
12-2-3	Deposit of moneys not due the State
12-2-4	Duty of depositories
12-2-5	Deposits in correspondent banks of state depositories
12-2-6	Violations; penalties

Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
Conviction: A judgement of guilt against a criminal defendant.
Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) ^{Source: OCC}
Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
spending unit: means a department, agency, board, commission or institution of state government for which an appropriation is requested, or to which an appropriation is made by the Legislature. See West Virginia Code 12-1-2
Statute: A law passed by a legislature.