W. Va. Code § 11-1-1b – Training of employees.

(a) To ensure adequate standards of public service, the commissioner may provide technical and specialized instruction for employees of the State Tax Division. If, upon review of the personnel records of any employee of the State Tax Division, the commissioner is of the opinion that it would be in the best interest of the State Tax Division to provide the employee with additional training or instruction in the field or vocation in which the employee is engaged, the commissioner may, upon approval of the secretary, request that the employee obtain the additional training or instruction at any place the commissioner considers suitable. The commissioner is further authorized to pay out of state funds, as may be available, any required tuition, materials or enrollment fees for additional training or instruction authorized pursuant to the provisions of this section.
(b) The commissioner is hereby authorized to promulgate rules in accordance with the provisions of §29A-3-1 et seq. of this code setting forth at a minimum:
1. (1) the types of training and degrees or certifications that may be obtained;
2. (2) the employee classifications suitable for additional training;
3. (3) the maximum amount that can be spent on any one employee’s training; and (4) other matters as deemed necessary to promote the development and retention of a skilled workforce.