ARTICLE 725
Public Utility Tax
725.01   General provisions.
725.02   Definitions.
725.03   Imposition and levying of tax; amount of tax.
725.04   Collection of payment;  accounting; effective date; proration.
725.05   Records; inspection.
725.06   Exemptions.
725.07   Nonliability of utility; duty of Municipality; refunds; rules and regulations.
725.08   Enforcement provisions; penalties.
725.09   Notice to utilities.
725.10   Severability.
 
CROSS REFERENCES
Public utilities tax - see W. Va. Code 8-13-5a
Business and occupation tax on utilities - see BUS. & TAX. Art. 731