West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-36 - Preneed Cemetery Companies
Section 110-36-3 - Information Filing; Fees, Compliance Agent

Universal Citation: 110 WV Code of State Rules 110-36-3

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

3.1. On or after July 1, 1993 and to the extent one of the exemptions in Section 4 of these regulations does not apply, no person, partnership, firm or corporation may engage in the business of operating a cemetery company in this state without having first paid to the Tax Commissioner an annual registration fee in the amount of two hundred dollars ($200.00), and filing with the Tax Commissioner on the form specified certain information which shall include the names and addresses of all officers, owners and directors of the cemetery company and the name of the designated compliance agent. The cemetery company shall notify the Tax Commissioner of any changes in the information required to be filed within ninety (90) days of the date on which the change occurs.

3.2. A new filing shall also be required if there is a change in the ownership of the cemetery company or if there is a change in the name of the compliance agent designated by the cemetery company. The cemetery company shall pay to the Tax Commissioner an additional fee of one hundred dollars ($100.00) when reporting any such changes.

3.3. All fees collected under the authority of W. Va. Code '35-5B-1 et seq. and these regulations shall be deposited in the "Cemetery Company Account" created in the State Treasury.

3.3.1. Amounts collected which are found from time to time to exceed the funds needed may be transferred to other accounts or funds and redesignated for other purposes by appropriation of the Legislature.

3.3.2. Funds in this account shall be expended upon appropriation of the Legislature by the Secretary of Tax and Revenue in connection with the administration of W. Va. Code '35-5B-1 et seq. and these regulations.

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