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WV SB308

WV SB308
Tax Department rule relating to preneed cemetery companies


summary

Introduced
01/15/2026
In Committee
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)

bill text


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