Move marina gas tax proceeds to DNR Law enforcement division

HB 2807 redirects tax revenue collected from fuel purchased at marinas and boat docks in West Virginia to the West Virginia Division of Natural Resources (DNR) Law Enforcement Division. The bill amends the state tax code to explicitly state that these fuel tax proceeds must be directed to the DNR Law Enforcement Division, clarifying the current funding pathway. This change directly affects the DNR Law Enforcement Division by providing it with dedicated funding from this specific tax source. The bill does not create new taxes or alter existing tax rates, only specifies where the collected revenue will go.