West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-36 - Preneed Cemetery Companies
- Section 110-36-1 - General
- Section 110-36-2 - Definitions
- Section 110-36-3 - Information Filing; Fees, Compliance Agent
- Section 110-36-4 - Exemptions
- Section 110-36-5 - Deposit in Preneed Trust Required; Who May Serve as Trustee
- Section 110-36-6 - Requirements for Preneed Cemetery Company Contracts
- Section 110-36-7 - Identification of Funds
- Section 110-36-8 - Corpus of Trust Account and Income to Remain in Preneed Trust Account; Exception
- Section 110-36-9 - Disbursement of Trust Funds Upon Performance of Contract; Mausoleum Construction Required
- Section 110-36-10 - Seller Required to Keep Records
- Section 110-36-11 - Financial Report and Written Assurance Required
- Section 110-36-12 - Inclusion of Property, Goods and Services to be Delivered Within One Hundred Twenty (120) Days
- Section 110-36-13 - Breach of Contract by Seller; Trust to be Single Purpose Trust
- Section 110-36-14 - Trustee May Rely on Certifications and Affidavits
- Section 110-36-15 - Transfer of Trust Funds to Another Trustee
- Section 110-36-16 - Use of Trustee's Name in Advertisements
- Section 110-36-17 - Cemetery Property Maintained by Cemetery Company
- Section 110-36-18 - Waiver of Article Void
- Section 110-36-19 - Violation a Misdemeanor
Current through Register Vol. XLI, No. 38, September 20, 2024
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