749.01 Definitions.
749.02 Imposition and levying of tax; amount of tax.
749.03 Collection; time of payment; accounting; effective date.
749.04 Records; inspection thereof.
749.05 Exemptions.
749.06 Nonliability of utility; duty of municipality; refunds.
749.07 Enforcement.
749.99 Penalty.
CROSS REFERENCES
Public utilities tax - see W. Va. Code 8-13-5a
Business and occupation tax on utilities - see BUS. & TAX. 745.03(a)(5)