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WEST VIRGINIA CODE

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WVC 16 - 12 - 10 A §16-12-10a. Ultimate liability for tax or service charge.

It is the intent of this article that the tax or service charge herein imposed by said board of trustees is a tax, the ultimate incidence of and liability for which shall be upon the property owner or ultimate consumer.

Note: WV Code updated with legislation passed through the 2012 1st Special Session