ARTICLE 729
Public Utility Tax
729.01   Definitions.
729.02   Imposition of tax; amount of tax.
729.03   Collection; time of payment; accounting; effective date; proration.
729.04   Records; inspection thereof.
729.05   Exemptions.
729.06   Nonliability of utility; duty of Municipality; refunds; rules and regulations.
729.07   Enforcement provisions; penalties.
729.08   Notice to utilities.
 
CROSS REFERENCES
Authority to levy - see W. Va. Code 8-13-5(a)
Business and occupation tax on utilities - see BUS. & TAX. 721.06