§ 441-24-5

§441-24.5 Pre-need trusts and perpetual care funds; audited financial statements. Every cemetery authority operating a perpetual care cemetery or which engages in pre-need sales or holds money in trust for pre-need interment services, and every pre-need funeral authority which engages in pre-need sales or holds money in trust for pre-need funeral services shall submit an audited financial statement of its pre-need trusts and perpetual care funds to the director within ninety days after the close of the authority's books on a fiscal or calendar year basis. [L 1982, c 66, §1; am L 1985, c 101, §10; ree L 1986, c 339, §74] Note The amendment by L 1985, c 269, §55, is not included in this section.