WVC 35 - 5 A- 4
§35-5A-4. Additional funding of permanent endowment care funds.
No person shall operate or continue to operate any perpetual
care cemetery in the state of West Virginia after the first day
of July, one thousand nine hundred seventy-three, without placing
into a permanent endowment care fund ten dollars or ten percent
of the gross sales proceeds, whichever is greater, received from
the sale of any burial right or lot and not less than five
percent of the gross sales proceeds from the sale of any
entombment right or columbarium right. This sum shall be placed
in the permanent endowment care fund not later than thirty days
following the month in which the entire gross sales proceeds are
Note: WV Code updated with legislation passed through the 2014 1st Special Session
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