741.01 Definitions.
741.02 Imposed; amount.
741.03 Collection; time of payment; accounting; proration.
741.04 Records.
741.05 Exemptions.
741.06 Nonliability of utility; refunds; rules and regulations.
741.07 Notice to utilities.
741.99 Enforcement; penalties.
CROSS REFERENCES
Authority to levy - see W. Va. Code 8-13-5(a)
Business tax - see BUS. & TAX. 711.02(d)