ARTICLE 741
Public Utility Tax
741.01   Definitions.
741.02   Imposition and levying of tax; amount of tax.
741.03   Collection; time of payment; accounting.
741.04   Records; inspection.
741.05   Exemptions.
741.06   Nonliability of utility; refunds; rules and  regulations.
741.07   Enforcement.
741.08   Notice to utilities.
741.99   Penalty.
 
CROSS REFERENCES
Authority to levy - see W. Va. Code 8-13-5a
B & O Tax - see BUS. & TAX. 733.06