ARTICLE 749
Public Utility Service Tax
749.01    Definitions.
749.02    Imposition and levying of tax.
749.03    Collection; time of payment; form of report.
749.04    Records to be kept; contents; inspection.
749.05    Exemptions.
749.06    Nonliability of utility.
749.07    Tax is debt; lien on property.
749.99    Penalty.
 
CROSS REFERENCES
Public utilities tax - see W. Va. Code 8-13-5(a)
Business and occupation tax on utilities - see BUS. & TAX. 729.08