717.01 Definitions.
717.02 Levy of tax; amount.
717.03 Collection; effective date; administration.
717.04 Records.
717.05 Exemptions.
717.06 Nonliability of utility.
717.07 Enforcement.
717.08 Notice.
CROSS REFERENCES
Public utilities tax - see W. Va. Code 8-13-5a
Business and occupation tax on utilities - see BUS. & TAX. 711.02 et seq.