795.01 Definitions.
795.02 Imposition and levying of tax; amount of tax.
795.03 Collection; time of payment; accounting; effective date; proration.
795.04 Seller's records; inspection.
795.05 Exemptions.
795.06 Nonliability of utility; conflicts; refunds; rules and regulations authority.
795.07 Notice to utilities required.
795.99 Enforcement; penalty.
CROSS REFERENCES
Power to levy - see W. Va. Code 8-13-5a