ARTICLE 739
Public Utility Service Tax
739.01 Definitions.
739.02 Type of tax imposed.
739.03 Imposition and amount of tax.
739.04 Collection; time of payment; accounting.
739.05 Records; inspection.
739.06 Exemptions.
739.07 Rules and regulations.
739.99 Penalty.
 
CROSS REFERENCES
Public utilities tax - see W. Va. Code 8-13-5a
Business and occupation tax on utilities - see BUS. & TAX. 737.07