No person shall operate or continue to operate a perpetual care cemetery in West Virginia unless a permanent endowment care fund has been established, maintained and administered as required by this article. The income from the permanent endowment care fund so established shall be used only as permitted by this article.
Structure West Virginia Code
Chapter 35. Property of Religious, Educational and Charitable Organizations
Article 5A. Perpetual Care of and Trust Funds for Cemeteries
§35-5A-2. Objects and Purposes
§35-5A-3. Establishment of Permanent Endowment Care Funds
§35-5A-4. Additional Funding of Permanent Endowment Care Funds
§35-5A-5. Trustee of the Permanent Endowment Care Funds