ARTICLE 761: PUBLIC UTILITIES SERVICE TAX

Section

   761.01   Definitions

   761.02   Imposition and levying of tax

   761.03   Collection; time of payment; accounting

   761.04   Records; inspection thereof

   761.05   Exemptions

   761.06   Rules and regulations

   761.07   Enforcement

   761.99   Penalty

Cross References

   Business and occupation tax on utilities, see Part Seven, § 745.33

   Public utilities tax, see W.Va. Code § 8-13-5a