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WEST VIRGINIA CODE
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WVC 35 - 5 B- 9 §35-5B-9. Seller required to keep records.

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.

Note: WV Code updated with legislation passed through the 2014 1st Special Session
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