721.01 Definitions.
721.02 Imposition and levying of tax; amount.
721.03 Collection; time of payment; accounting; proration.
721.04 Records.
721.05 Exemptions.
721.06 Nonliability of utility; refunds; rules and regulations.
721.07 Enforcement provisions.
721.08 Notice to utilities.
721.99 Penalty.
CROSS REFERENCES
Authority to levy - see W. Va. Code 8-13-5a