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20-17-1023. Annual report of condition of cemetery company.
Arkansas Code — all titles (historical 2020) · legal_authorities
20-17-1023. Annual report of condition of cemetery company.
(a)(1) Within seventy-five (75) days after the end of the calendar year, a cemetery company shall file with the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services a report under oath of its condition.
(2) The report shall include without limitation:
(A) The name and contact information of:
(i) The cemetery company;
(ii) The person in charge of the records of the cemetery company; and
(iii) Each person with authority to sign conveyance documents;
(B) The amount of sales and date of final payment of cemetery lots, graves, spaces, mausoleums, columbaria, crypts, lawn crypts, or niches for which payment has been made in full and instruments of conveyance have been issued during the preceding calendar year;
(C) The amounts paid into the permanent maintenance fund;
(D) The income received from the fund during the preceding calendar year;
(E) The total amount owed to the fund;
(F) The amounts owed to the fund at the date of the report;
(G) The amount expended for care and maintenance of the cemetery;
(H) The names and addresses of the owners of the cemetery company or the officers and directors of the cemetery company and stating any change of control that has occurred during the past calendar year, the date of incorporation, and the resident agent and resident agent's office if the cemetery company is a corporation; and
(I) Any other information the board requires.
(b) The report shall be accompanied by:
(1) A filing fee of three hundred twenty-five dollars ($325); and
(2)(A) A fee of seven dollars ($7.00) for each burial sale contract entered into during the preceding calendar year by the cemetery company regardless of the number of spaces sold under the co
Source: Arkansas Code — historical release 78 (November 6, 2020) · 20-17-1023
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:20-17-1023
Source file: gov.ar.code.title.20.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 44975559703f66b627d18e25e2f0047fbb5bc653c8d06a0bf6c72d68f127c181
Source location: content.xml paragraph 16388
Stored source content
20-17-1023. Annual report of condition of cemetery company.
(a)(1) Within seventy-five (75) days after the end of the calendar year, a cemetery company shall file with the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services a report under oath of its condition.
(2) The report shall include without limitation:
(A) The name and contact information of:
(i) The cemetery company;
(ii) The person in charge of the records of the cemetery company; and
(iii) Each person with authority to sign conveyance documents;
(B) The amount of sales and date of final payment of cemetery lots, graves, spaces, mausoleums, columbaria, crypts, lawn crypts, or niches for which payment has been made in full and instruments of conveyance have been issued during the preceding calendar year;
(C) The amounts paid into the permanent maintenance fund;
(D) The income received from the fund during the preceding calendar year;
(E) The total amount owed to the fund;
(F) The amounts owed to the fund at the date of the report;
(G) The amount expended for care and maintenance of the cemetery;
(H) The names and addresses of the owners of the cemetery company or the officers and directors of the cemetery company and stating any change of control that has occurred during the past calendar year, the date of incorporation, and the resident agent and resident agent's office if the cemetery company is a corporation; and
(I) Any other information the board requires.
(b) The report shall be accompanied by:
(1) A filing fee of three hundred twenty-five dollars ($325); and
(2)(A) A fee of seven dollars ($7.00) for each burial sale contract entered into during the preceding calendar year by the cemetery company regardless of the number of spaces sold under the contract regarding lots, grave spaces, mausoleums, columbaria, crypts, lawn crypts, and niches.
(B) The burial sale contract fee under subdivision (b)(2)(A) of this section is not required for a burial sale contract of an interment in an infant interment garden that complies with § 20-17-1030.
(c)(1) If the cemetery company does not timely file its annual report, the board may require the cemetery company to pay an additional contribution to the permanent maintenance fund of no more than fifty dollars ($50.00) per day until the report is filed with the board.
(2) If the cemetery company refuses to pay the contribution or fees, the board shall institute suit to recover the penalty and fee and costs and such other relief as the state in its judgment deems proper.
(3) If the cemetery company shall fail to meet the requirements of this section, then the board shall apply to the Pulaski County Circuit Court for the proper order to require a report.
(d) The beginning and ending dates of the report shall coincide with the dates of the report of the trustee required in § 20-17-1015.
(e) Upon receipt of a properly completed annual report from the trustee and the cemetery company, the board shall issue to the cemetery company an annual operating permit which shall be prominently displayed at the main entrance to the cemetery.
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Arkansas Code — all titles (historical 2020) · legal_authorities
20-17-1015. Permanent maintenance fund — Annual report.
(a)(1) Within seventy-five (75) days after the end of each calendar year, the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services shall require the trustee of the permanent maintenance fund to file under oath a detailed annual report of the condition of the fund.
(2) The annual report shall include:
(A) A description of the assets of the fund;
(B) A description of cemetery property encumbered by a lien and the amount of the lien;
(C) The cost of acquiring each asset;
(D) The market value of the asset at the time of its acquisition, its current market value, and the status of any default;
(E) A statement that:
(i) The fund is not encumbered by debt; and
(ii) None of the assets of the fund constitute loans to:
(a) The cemetery company for which the trust fund is established; or
(b) An officer or director of the cemetery company; and
(F) Any other information the trustee or the board deems pertinent.
(b) The report shall show the amounts of principal and undistributed income of the fund at the beginning of the period, the amounts deposited by the cemetery company into the fund during the period, the income earned and disbursements made during the period, the details of any investment or reinvestment during the period, and the balances of principal and income at the end of the period being reported on.
(c)(1) If the trustee of the fund fails to meet the requirements of this section, then it shall be the duty of the board to apply to the Pulaski County Circuit Court for an order to require the trustee of the fund to file a proper report and to make any additional contributions due to the failure to timely file the annual report.
(2) If funds have been misappropriate
Source: Arkansas Code — historical release 78 (November 6, 2020) · 20-17-1015
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 20-17-1015. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
20-17-1030. Infant interment gardens.
(a) A cemetery company may maintain an infant interment garden if:
(1) The cemetery company provides the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services a letter of intent to establish an infant interment garden and a map of the location for the infant interment garden;
(2) The infant interment garden is made available to the public and to existing families and property owners of the permitted cemetery on a nondiscriminatory basis;
(3) No charge is made to the family, next of kin, or any agency for the space, interment, and opening and closing services;
(4) The infant interment garden complies with the rules and regulations of the cemetery on file with the board; and
(5) The conveyance and recordkeeping requirements of §§ 20-17-1019 and 20-17-1022 are satisfied for each interment in the infant interment garden.
(b) An infant interment garden that complies with this section is not subject to the deposit requirements of § 20-17-1016.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 20-17-1030
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 20-17-1030. This identifies an authority to review, not proof of applicability.