Skip to code content (skip section selection)
749.02 Imposition and levying of tax.
749.03 Collection; time of payment; form of report.
749.04 Records to be kept; contents; inspection.
749.06 Nonliability of utility.
749.07 Tax is debt; lien on property.
Public utilities tax - see W. Va. Code 8-13-5(a)
Business and occupation tax on utilities - see BUS. & TAX. 729.08