West Virginia Code Chapter 35. Property of Religious, Educational and Charitable Organizations § 35-5A-4. Additional funding of permanent endowment care funds

No person shall operate or continue to operate any perpetual care cemetery in the State of West Virginia after the first day of July, one thousand nine hundred seventy-three, without placing into a permanent endowment care fund ten dollars or ten percent of the gross sales proceeds, whichever is greater, received from the sale of any burial right or lot and not less than five percent of the gross sales proceeds from the sale of any entombment right or columbarium right. This sum shall be placed in the permanent endowment care fund not later than thirty days following the month in which the entire gross sales proceeds are received.