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20-17-1008. Permit — Application.

Arkansas Code — all titles (historical 2020) · legal_authorities

20-17-1008. Permit — Application.

Source: Arkansas Code — historical release 78 (November 6, 2020) · 20-17-1008

Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.

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Stable record: arkansas_code:legal_authorities:20-17-1008
Source file: gov.ar.code.title.20.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 354158310d95b71109dea7c31cb8baa160d4477b7cf88bbf8d151e36f6fa6597

Source location: content.xml paragraph 16061

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20-17-1008. Permit — Application. (a)(1) Before making application to the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services for a permit to establish and operate a new cemetery or for the extension of the boundaries of an existing cemetery, the person proposing to make application shall publish weekly for three (3) weeks in a newspaper of general circulation in the county in which the proposed cemetery is located a notice that an application will be filed with the board to establish or extend the boundaries of a cemetery in the county. (2) The publication shall contain a legal description of the land to be used as a cemetery and a statement that any individual or group of individuals desiring to protest the establishment or extension of the cemetery may do so by filing a statement in writing with the board. (b)(1) Whenever it is proposed to locate a new cemetery or extend the boundaries of an existing cemetery under this subchapter, then the cemetery company so proposing shall file an application for the issuance of a permit with the board. (2) The application shall describe accurately the location and boundaries of the proposed cemetery or addition. (3) The application shall be accompanied by: (A) The recommendation of the mayor or governing official of the municipality if the cemetery is to be located within the corporate limits of a municipality or the recommendation of the county judge of the county within which the cemetery is to be located if outside the corporate limits of a municipality. The recommendation shall state the need and desirability of the proposed cemetery or extension. This recommendation shall be in lieu of the application and permit required in § 20-17-903; (B) A fee of: (i) One thousand five hundred dollars ($1,500) for filing an application for a new cemetery; or (ii) Four hundred dollars ($400) for filing an application to extend the boundaries of an existing cemetery; (C) A survey and map of the cemetery or extension; (D) A set of rules and regulations for the use, care, management, and protection of the cemetery; (E) The proposed method of establishing a permanent maintenance fund; (F) Proof of publication as set forth in subsection (a) of this section of the required notice of intention to apply with the board; (G) A copy of a current title opinion by an Arkansas-licensed attorney or title insurance policy which reflects that the applicant has or will have good and merchantable title to the land covered by the permit or extension; (H) A notarized statement disclosing any current or future lien or mortgage on the land covered by the permit; (I) A notarized statement from any current or future lienholder or mortgage holder on the land covered by the permit or extension that all paid-in-full burial spaces will be released from the lien or mortgage at least semi-annually; (J) A copy of the perpetual care trust agreement if the application is for a new cemetery permit; (K) A current balance sheet of the applicant prepared by an independent certified public accountant in accordance with generally accepted accounting principles which reflects that the applicant has a minimum of twenty thousand dollars ($20,000) net worth; and (L) Any other evidence which would tend to show a public need for the proposed cemetery or extension may be included, such as a petition from landowners in the county who believe that a need exists for any additional cemetery or extension. (4) The burden of establishing public need shall be upon the applicant. (c) All applications shall be made under oath and filed with the Insurance Commissioner not less than twenty (20) days before the board meeting at which the application is to be considered. (d) The board shall have authority to require any cemetery company to submit additional information as it may by rule or order prescribe. (e) The board may for good cause waive all or part of an application requirement of this section if an applicant is a state, city, or municipal government, or nonprofit organization as defined by the Internal Revenue Code, 26 U.S.C. § 501(c)(3).

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 501 — Exemption from tax on corporations, certain trusts, etc.

**(a) Exemption from taxation** An organization described in subsection (c) or (d) or section 401(a) shall be exempt from taxation under this subtitle unless such exemption is denied under section 502 or 503. **(b) Tax on unrelated business income and certain other activities** An organization exempt from taxation under subsection (a) shall be subject to tax to the extent provided in parts II, III, and VI of this subchapter, but (notwithstanding parts II, III, and VI of this subchapter) shall be considered an organization exempt from income taxes for the purpose of any law which refers to organizations exempt from income taxes. **(c) List of exempt organizations** The following organizations are referred to in subsection (a): (1) Any corporation organized under Act of Congress which is an instrumentality of the United States but only if such corporation— (A) is exempt from Federal income taxes— (i) under such Act as amended and supplemented before July 18, 1984, or (ii) under this title without regard to any provision of law which is not contained in this title and which is not contained in a revenue Act, or (B) is described in subsection (l). (2) Corporations organized for the exclusive purpose of holding title to property, collecting income therefrom, and turning over the entire amount thereof, less expenses, to an organization which itself is exempt under this section. Rules similar to the rules of subparagraph (G) of paragraph (25) shall apply for purposes of this paragraph. (3) Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 501

Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 501. This identifies an authority to review, not proof of applicability.

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 501 — Exemption from tax on corporations, cer-

Page 1660 TITLE 26—INTERNAL REVENUE CODE § 501 1 So in original. Probably should be ‘‘Certain savings entities.’’ and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of this title. TREATMENT OF TRANSFERS OF LAND BETWEEN RELATED PARTIES Pub. L. 99–514, title XVIII, § 1803(a)(9), Oct. 22, 1986, 100 Stat. 2794, provided that: ‘‘In the case of any sale or ex- change before July 1, 1985, to which section 483(f) of the Internal Revenue Code of 1954 [now 1986] (as in effect on the day before the date of the enactment of Public Law 99–121 [Oct. 11, 1985]) applies, such section shall be treated as providing that the discount rate to be used for purposes of section 483(c)(1) of such Code shall be 6 percent, compounded semiannually.’’ TRANSITIONAL RULE FOR PURPOSES OF IMPUTED INTEREST RULES Provisions, respecting treatment of debt instruments received in exchange for property, relating to special rules for sales after Dec. 31, 1984, and before July 1, 1985, general rule for assumptions of loans, exception for as- sumptions of loans made on or before Oct. 15, 1984, and exception for assumptions of loans with respect to cer- tain property, see section 44(b)(4)–(7) of Pub. L. 98–369, as amended, set out as an Effective Date note under section 1271 of this title. Subchapter F—Exempt Organizations Part I. General rule. II. Private foundations. III. Taxation of business income of certain ex- empt organizations. IV. Farmers’ cooperatives. V. Shipowners’ protection and indemnity asso- ciations. VI. Political org

Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 501

Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 501. This identifies an authority to review, not proof of applicability.

Arkansas Code — all titles (historical 2020) · legal_authorities

20-17-903. Application to locate or extend boundaries.

20-17-903. Application to locate or extend boundaries. (a) Whenever it is proposed to locate a cemetery or to extend the boundaries of an existing cemetery, the party so proposing shall make written application to the county judge or to the mayor of an incorporated city or town, according to whether the cemetery or extension of a cemetery is to be located in the jurisdiction of one (1) or the other of these authorities. The written description shall describe accurately the location and boundaries of the proposed cemetery or extension of a cemetery. (b) Before acting upon the application, the county judge or the mayor, as the case may be, shall refer the application to the Department of Health for investigation from a sanitary standpoint. In making such an investigation the department shall take into consideration the proximity of the proposed cemetery or extension of a cemetery to human habitations, the nature of the soil, the drainage of the ground, the danger of pollution of valuable springs or streams of water, and such other conditions as would bear upon the situation. (c) Having completed its investigation as promptly as can be done, the department shall submit a report to the judge or the mayor, as the case may be, and either approve or disapprove the application. (d) Having received the report from the department, the county judge or the mayor, as the case may be, as recommended by the department, shall either grant or deny the application. (e) Should the application be granted, the county judge or the mayor, as the case may be, shall issue to the party making the application in such form as may be prescribed by the department a permit to establish or extend the cemetery in question. (f) The permit shall be recorded in the office of the county judge o

Source: Arkansas Code — historical release 78 (November 6, 2020) · 20-17-903

Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 20-17-903. This identifies an authority to review, not proof of applicability.