Section
769.01 Definitions
769.02 Imposition and levying of tax; amount
769.03 Collection; payment; accounting; effective date; proration
769.04 Records
769.05 Exemptions
769.06 Nonliability of utility; refunds, rules and regulations
769.07 Notice to utilities
769.99 Penalty
Cross-reference:
Business and occupation tax on utilities, see § 745.08
Statutory reference:
Public utilities tax, see W.Va. Code § 8-13-5a