Business and Occupation Tax
745.01   Definitions.
745.02   Imposition of privilege tax.
745.03   Production of natural resource products.
745.04   Manufactured or compounded products.
745.05   Business of selling tangible property; sales exempt.
745.051   Additional credits.
745.06   Public service or utility business.
745.07   Business of contracting.
745.08   Business of operating amusements.
745.09   Service business or calling not otherwise specifically taxed.
745.10   Business of furnishing property for hire.
745.11   Small loan business.
745.12   Banking and other financial business; rate of tax.
745.13   Computation of tax.
745.14   Assessment of tax when insufficiently returned.
745.15   Jeopardy assessments.
745.16   Notice of assessment; petition of reassessment; hearing.
745.17   Appeal.
745.18   Tax year.
745.19   Tax cumulative.
745.20   Payment; penalty for nonpayment.
745.21   Tax a debt; lien of unpaid tax;    recordation of lien.
745.22   Collection by action or suit; injunction.
745.99   Penalty.
Authority to levy - see W. Va. Code 8-13-5
Collection of taxes - see W. Va. Code 8-13-15
Business and occupation tax - see W. Va. Code Art. 11-13