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

Universal Citation: 110 WV Code of State Rules 110-36-1

Current through Register Vol. XLI, No. 38, September 20, 2024

1.1. Scope. -- These regulations clarify and implement state law as it relates to property, goods and services purchased by preneed cemetery companies and contracts for services to be rendered by such companies.

1.2. Authority. -- W. Va. Code ''5F-2-2(a)(11) and 5F-1-1(a)(1).

1.3. Filing Date. -- April 20, 1994.

1.4. Effective Date. -- May 1, 1994.

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