summary
Introduced
01/15/2026
01/15/2026
In Committee
01/15/2026
01/15/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
The purpose of this bill is to authorize the Tax Department to promulgate a legislative rule relating to preneed cemetery companies.
AI Summary
This bill authorizes the West Virginia Tax Department to create and implement a legislative rule, specifically identified as "110 CSR 36," which pertains to preneed cemetery companies. Preneed cemetery companies are businesses that sell cemetery plots, burial services, or related merchandise in advance of need, often through contracts where payment is made over time. The authority for the Tax Department to create this rule is granted under a specific section of West Virginia code, §5F-2-2, which generally governs the promulgation of legislative rules by state agencies. The bill essentially confirms and allows the Tax Department to proceed with establishing these regulations for companies that operate in the preneed cemetery sector.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
To Finance (on 01/15/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=308&year=2026&sessiontype=RS&btype=bill |
| BillText | http://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=sb308%20intr.htm&yr=2026&sesstype=RS&i=308 |
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