This bill amends the Code of West Virginia to authorize the Tax Department to promulgate a legislative rule concerning preneed cemetery companies. Specifically, it references the legislative rule filed in the State Register on July 25, 2025, identified as 110 CSR 36, which is established under the authority of 5F-2-2 of the code. The primary purpose of this legislation is to provide the Tax Department with the necessary authority to regulate preneed cemetery companies through the creation of this legislative rule. This amendment aims to ensure that the operations of preneed cemetery companies are properly governed and aligned with state regulations.

Statutes affected:
Introduced Version: 64-7-1