Supplement								Page 18
LGS 12:20
Gas and Oil Severance Tax
W.Va. Code §11-13A-5a
Moneys distributed to any county or municipality must be deposited in the general fund and may be used for purposes
determined to be in the best interest of the county or municipality.    In counties with population in excess   of   200,000
at least  75%  must be expended within the gas & oil producing areas of the county.   Not more than  25%  of gas & oil
severance may be budgeted for personal services.    Each county and municipality is required  to  submit  to  the State
Auditor on forms provided by the State Auditor, a special budget detailing how  gas  &  oil  severance funds  are  to  be
spent.  On or before December 15, the State Auditor must deliver to the clerk of the Senate and the clerk of the House
of Delegates a consolidated report of such budgets.
ALTHOUGH  GAS  &  OIL  SEVERANCE  IS  A  GENERAL  FUND  REVENUE  AND
EXPENDITURE,  IN  ORDER  TO FULFILL THE AFOREMENTIONED STATUTORY
REQUIREMENTS,   PLEASE    PROVIDE   THE    FOLLOWING   SUPPLEMENTAL
INFORMATION:
Revenue 2003-2004
Gas & Oil Severance (as reported in account #306 on page 4)						$	13,000
Expenditures 2003-2004
General Government						$	13,000
Public Safety
Health & Sanitation
Culture & Recreation
Social Services
Capital Projects
Total Expenditure (must equal total gas & oil revenue)						$	13,000