735.01 Definitions.
735.02 Imposition and levying of tax; amount.
735.03 Collection; time of payment; accounting; proration.
735.04 Records; inspection.
735.05 Exemptions.
735.06 Nonliability of utility; duty of Municipality; refunds.
735.07 Enforcement.
735.08 Notice to utilities.
735.99 Penalty.
CROSS REFERENCES
Public utilities tax - see W. Va. Code 8-13-5a
Business and occupation tax on utilities - see BUS. & TAX. 731.06