737.01 Definitions.
737.02 Tax levy; amount.
737.03 Collection; proration.
737.04 Records.
737.05 Exemptions.
737.06 Nonliability of utility; refunds; rules and regulations.
737.07 Enforcement.
737.99 Penalty.
CROSS REFERENCES
Authority to levy - see W. Va. Code 8-13-5a
Business and occupation tax - see BUS. & Tax. 731.03