West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-36 - Preneed Cemetery Companies
Section 110-36-17 - Cemetery Property Maintained by Cemetery Company

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

With respect to cemetery property maintained by a cemetery company, the cemetery company is responsible for the performance of:

17.1. The care and maintenance of the cemetery property it owns; and

17.2. The opening and closing of all graves, crypts or niches for human remains in any cemetery property it owns.

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