West Virginia Code
Article 1. Department of Revenue
§11B-1-7. Right of Appeal From Interference With Functioning of Agency

Upon occasion of a showing that the application of the authority vested under the provisions of this article may interfere with the successful functioning of any department, institution or agency of the government, that department, institution or agency has the right of appeal to the Governor for review of the case and the decision or conclusion of the Governor shall control in appeals.