Each seller of a preneed cemetery company contract shall record and keep detailed accounts of all contracts and transactions regarding preneed cemetery company contracts and the records shall be subject to examination by the Tax Commissioner.

Terms Used In West Virginia Code 35-5B-9

  • Cemetery: means and includes all land and appurtenances including roadways, office buildings, outbuildings and other structures used or intended to be used for or in connection with the interment of human remains. See West Virginia Code 35-5B-1
  • Contract: A legal written agreement that becomes binding when signed.
  • Preneed: means at any time other than either at the time of death or while death is imminent. See West Virginia Code 35-5B-1
  • seller: means any person, partnership, firm or corporation engaged in the business of operating a cemetery or selling property, goods or services used in connection with interring or disposing of the remains or commemorating the memory of a deceased human being, where delivery of the property or goods or performance of the service may be delayed later than one hundred twenty days after receipt of the initial payment on account of such sale. See West Virginia Code 35-5B-1
  • Tax Commissioner: means the secretary of the West Virginia Department of Tax and Revenue. See West Virginia Code 35-5B-1