ARTICLE 763
Public Service or Utility Business Tax
763.01   Definitions.
763.02   Imposition of tax.
763.03   Exemptions.
763.04   Computation of tax; payment.
763.05   Return and remittance by taxpayer.
763.06   Erroneous computation.
763.07   Payment.
763.08   Tax cumulative.
763.09   Liens.
763.10   Docketing of tax lien; release.
763.11   Collection by action or suit.
763.12   Administrations and enforcement.
763.99   Penalty.
 
CROSS REFERENCES
Public utilities tax - see W.Va. Code 8-13-5a