1. Home
  2. Browse Decisions
  3. S.E.2d
  4. 350 S.E.2d
  5. 350 S.E.2d 754 (1986)
 

DUQUESNE LIGHT CO. v. STATE TAX DEPT.

No. 17219.

350 S.E.2d 754 (1986)

DUQUESNE LIGHT COMPANY, et al., v. STATE TAX DEPARTMENT, et al.

Supreme Court of Appeals of West Virginia.

November 20, 1986.

Attorney(s) appearing for the Case

Love, Wise & Woodroe, Robert E. Nagnuson, William W. Booker, Charleston, for appellants.

Charles G. Brown, Atty. Gen., William F. Carroll, Mary Carol Holbert, Asst. Attys. Gen., for appellees.

NEELY, Justice:

West Virginia imposes a business and occupation tax upon the privilege of manufacturing, transmitting, and distributing electric power. W.Va.Code, 11-13-2d [1978] taxes electricity generated and distributed in West Virginia at the rate of 4 percent, based upon the final sales and demand charges to the consumer. W.Va.Code, 11-13-2m [1978] taxes electricity generated in this State for distribution outside West Virginia at the rate...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases