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HB4261 • 2026

Relating to authorizing the Tax Department to promulgate a legislative rule relating to preneed cemetery companies.

Relating to authorizing the Tax Department to promulgate a legislative rule relating to preneed cemetery companies.

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Smith, D.
Last action
2026-01-15
Official status
H To House Finance 01/15/26
Effective date
Not listed

Plain English Breakdown

The plain English breakdown is still being put together. The official documents below are already here.

Bill History

  1. 2026-01-15 H

    To House Finance

  2. 2026-01-14 H

    Introduced in House

  3. 2026-01-14 H

    To Finance

  4. 2026-01-14 H

    Filed for introduction

Official Summary Text

Relating to authorizing the Tax Department to promulgate a legislative rule relating to preneed cemetery companies.

Current Bill Text

Read the full stored bill text
HB 4261 Text

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Introduced Version

House Bill 4261 History

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WEST VIRGINIA LEGISLATURE
2026
REGULAR SESSION
Introduced
House Bill 4261
By Delegate D. Smith
[Introduced January 14, 2026; referred to the Committee on Finance]
A BILL to amend and reenact §64-7-1 of the Code of West Virginia, 1931, as amended, relating to authorizing the Tax Department to promulgate a legislative rule relating to preneed cemetery companies.
Be it enacted by the Legislature of West Virginia:

ARTICLE 7. Authorization for Department of revenue to promulgate legislative rules.

§64-7-1. Tax Department.

The legislative rule filed in the State Register on July 25, 2025, authorized under the authority of §5F-2-2 of this code, relating to the Tax Department (preneed cemetery companies,
110 CSR 36
), is authorized.
NOTE: The purpose of this bill is to authorize the Tax Department to promulgate a legislative rule relating to preneed cemetery companies.
This section is new; therefore, strike-throughs and underscoring have been omitted.

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