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