2026 Regular Session
SB 308
Tax Department rule relating to preneed cemetery companies
In Committee
Take action
Record your position on this measure.
Sign in to record your position, submit testimony, or contact your legislator.
Sign in to take action- Introduced
- Passed Senate
- Passed House of Delegates
- To Governor
- Became Law
Bill overview
Senate Bill 308 authorizes the West Virginia Tax Department to create a specific rule (110 CSR 36) governing preneed cemetery companies. This rule will likely address how these companies handle taxes and other financial matters related to their prearranged burial plans. The bill focuses on providing the Tax Department with the legal authority to establish these regulations.
Key provisions
- Authorizes the Tax Department to create a legislative rule.
- The rule will specifically address preneed cemetery companies.
- The rule is part of Chapter 110, Rule 36 of the West Virginia CSRs.
- The authorization is based on §5F-2-2 of the West Virginia Code.
Who is affected
- Preneed cemetery companies
- Customers of preneed cemetery companies
- The West Virginia Tax Department
Notable changes
- Establishes a formal process for the Tax Department to regulate preneed cemetery companies.
Arguments in favor
Reasons to support this legislation.
No arguments in favor have been submitted.
Submit yoursArguments opposed
Reasons to oppose this legislation.
No arguments opposed have been submitted.
Submit yours