779.01 Definitions.
779.02 Imposition and levying of tax; amount.
779.03 Collection; payment; accounting; effective date; proration.
779.04 Records.
779.05 Exemptions.
779.06 Nonliability of utility; refunds; rules and regulations.
779.07 Enforcement; penalties.
779.08 Notice to utilities.
CROSS REFERENCES
Authority to levy - see W. Va. Code 8-13-5a
Business and occupation tax - see BUS. & TAX. 767.06