ARTICLE 737
Public Utility Tax
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