West Virginia Code
Article 1. Department of Revenue
§11B-1-2. Agencies, Boards, Commissions, Divisions and Offices Comprising the Department of Finance and Revenue

(a) There shall be in the Department of Revenue the following agencies, boards, commissions, divisions and offices, including all of the allied, advisory, affiliated or related entities which are incorporated in and shall be administered as part of the Department of Revenue:
(1) The Alcohol Beverage Control Commissioner provided for in article sixteen, chapter eleven of this code and article one, chapter sixty of this code;
(2) The Division of Banking provided for in article two, chapter thirty-one-a of this code;
(3) The board of banking and financial institutions provided for in article three, chapter thirty-one-a of this code;
(4) The state budget office, heretofore known as the budget section of the Finance Division, Department of Administration, previously provided for in article two, chapter five-a of this code and now provided for in article two of this chapter;
(5) The agency of Insurance Commissioner provided for in article two, chapter thirty-three of this code;
(6) The lending and credit rate board provided for in chapter forty-seven-a of this code;
(7) The Lottery Commission and the position of lottery director provided for in article twenty-two, chapter twenty-nine of this code;
(8) The Municipal Bond Commission provided for in article three, chapter thirteen of this code;
(9) The office of tax appeals provided for in article ten-a, chapter eleven of this code;
(10) The state athletic commission provided for in article five-a, chapter twenty-nine of this code;
(11) The Tax Division provided for in article one, chapter eleven of this code; and
(12) The West Virginia Racing Commission provided for in article twenty-three, chapter nineteen of this code.
(b) The department shall also include any other agency, board, commission, division, office or unit subsequently incorporated in the department by the Legislature.