West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-49 - Administration of Tax on Purchases of Wine And Liquor Inside And Outside Of Muncipalities
Section 110-49-6 - Quarterly Distribution of Collections

The Tax Commissioner shall distribute allocable revenues collected during each calendar quarter to each revenue generating municipality or county no later than the 15th day of the month following the close of the quarter in which the tax was remitted to the Tax Department. Timely distribution has occurred when the Tax Department issues the request for transfer to the State Treasurer. The Tax Commissioner has fulfilled the responsibility for distribution of allocable revenues upon issuance of the request for transfer to the State Treasurer.