Tax Department rule relating to preneed cemetery companies

SB 308 authorizes West Virginia's Tax Department to implement a specific regulatory rule (110 CSR 36) governing preneed cemetery companies. The bill formally approves a rule already filed in the State Register on July 25, 2025, which addresses tax-related requirements for these companies. It directly affects preneed cemetery businesses by establishing standardized tax compliance procedures under state law. This is a procedural bill that enables the existing rule to take effect, without creating new policy.