W. Va. Code R. § 110-36-10
Seller Required to Keep Records
Each seller of a preneed cemetery company contract shall record and keep detailed accounts of each and every contract and of all transactions regarding each preneed cemetery company contract. All such records shall be subject to examination by the Tax Commissioner.
Amendment history
4/28/2026
Source: view the official text
Nearby sections (25 sections)
- 110-35-11 · Administration; Rule-Making, Required Verification
- 110-35-12 · Severability
- 110-35-13 · General Procedure and Administration
- 110-36-1 · General
- 110-36-2 · Definitions
- 110-36-3 · Information Filing; Fees, Compliance Agent
- 110-36-4 · Exemptions
- 110-36-5 · Deposit in Preneed Trust Required; Who May Serve as Trustee
- 110-36-6 · Requirements for Preneed Cemetery Company Contracts
- 110-36-7 · Identification of Funds
- 110-36-8 · Corpus of Trust Account and Income to Remain in Preneed…
- 110-36-9 · Disbursement of Trust Funds Upon Performance of Contract;…
- 110-36-10 · Seller Required to Keep Records
- 110-36-11 · Financial Report and Written Assurance Required
- 110-36-12 · Inclusion of Property, Goods and Services to be Delivered…
- 110-36-13 · Breach of Contract by Seller; Trust to be Single Purpose…
- 110-36-14 · Trustee May Rely on Certifications and Affidavits
- 110-36-15 · Transfer of Trust Funds to Another Trustee
- 110-36-16 · Use of Trustee's Name in Advertisements
- 110-36-17 · Cemetery Property Maintained by Cemetery Company
- 110-36-18 · Waiver of Article Void
- 110-36-19 · Violation a Misdemeanor
- 110-37-1 · General
- 110-37-2 · Definitions
- 110-37-3 · Raffle Operations