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