West Virginia Code Chapter 35. Property of Religious, Educational and Charitable Organizations § 35-5A-1. Definitions

(a) “Person” means any corporation, company, partnership, individual, association or other entity owning or operating a cemetery for the disposition of human remains.

(b) “Perpetual care cemetery” means a cemetery which advertises or represents to the public in any manner that it provides perpetual care or maintenance for burial grounds, mausoleums or columbaria and the fixtures attached thereto or which sells or offers to sell any interment right which is to be perpetually cared for or maintained.

(c) “Interment” means the disposition of human remains by earth burial, entombment or inurnment.

(d) “Burial right” means the right of earth interment.

(e) “Entombment right” means the right of entombment in a mausoleum.

(f) “Columbarium right” means the right of inurnment in a columbarium for cremated remains.

(g) “Permanent endowment care fund” means a fund held in an irrevocable trust separate and apart from all other assets of the cemetery and dedicated for the exclusive use of perpetual care and maintenance of such cemetery.