Louisiana Administrative Code
Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS
Part XIII - Cemetery Industry
Chapter 17 - Merchandise Trust Funds
Section XIII-1707 - Annual Reports Required
Universal Citation: LA Admin Code XIII-1707
Current through Register Vol. 50, No. 9, September 20, 2024
A. All cemeteries and other entities shall submit a report and the report filing fee to the board, on the forms prescribed by the board, within six months after the close of the cemetery's or other entity's tax reporting year.
B. All trustees of merchandise trust funds shall submit a report to the board, on the forms prescribed by the board, within 90 days after the close of the cemeterys or other entitys tax reporting year, or within 60 days from resignation as trustee. The assets of the trust shall be reported on a cost basis.
1. All
trustees of merchandise trust funds shall amortize bond premiums and discounts
and adjust the cost value accordingly over the life of the bond to ensure the
cost of the bond will be equivalent to the value of the bond at
acquisition.
AUTHORITY NOTE: Promulgated in accordance with R.S. 8:67.
Disclaimer: These regulations may not be the most recent version. Louisiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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