789.01 Definition.
789.02 Imposition and amount of tax; exempted utilities.
789.03 Quarterly payments.
789.04 Collection of tax; lien.
789.05 Credit for other franchise taxes.
789.06 Credit for seat mileage or motor vehicle tax.
789.07 Additional tax; minimum.
789.08 Nature of tax imposed.
789.09 Failure to make returns; insufficient returns; investigation and assessment.
CROSS REFERENCE
State tax - see W. Va. Code 11-13-2d