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