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