ARTICLE 753
Public Utility Excise Tax
753.01   Levy of tax.
753.02   Definitions.
753.03   Imposition and levying of tax; amount of tax.
753.04   Collection; time of payment; accounting; effective date; proration.
753.05   Records; inspection thereof.
753.06   Exemptions.
753.07   Non-liability of utility; duty of municipality; refunds.
753.08   Enforcement provisions.
753.09   Notice to utilities.
753.10   Maximum tax.
753.99   Penalty.
 
CROSS REFERENCES
Public utilities tax - see W. Va. Code 8-13-5a
Business and occupation tax on utilities - see BUS. & TAX. 745.05