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