Louisiana Administrative Code
Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS
Part XIII - Cemetery Industry
Chapter 19 - On-Site Inspections and Examinations
Section XIII-1905 - Records
Universal Citation: LA Admin Code XIII-1905
Current through Register Vol. 50, No. 3, March 20, 2024
A. At a minimum, the following records shall be made available to the board for the purposes of the on-site examinations or inspections:
1.
financial, accounting, ledgers, and trust records.
a. for the sale, transfer, or conveyance of
any interment space or interment right, and the sale of any cemetery related
merchandise or services, the accounting records must delineate all payments
made under a purchase agreement or contract, less sales tax and interest or
finance charges, if any, and the portion of the payment upon which deposits are
required to the perpetual or endowed care trust fund or the merchandise trust
fund;
2. contracts,
invoices, purchase agreements, interment rights, and deeds related to the sale,
transfer, or conveyance of any interment space, interment right, or the sale of
any cemetery related merchandise and services;
3. by-laws and rules of the
cemetery;
4. ownership records of
interment spaces and interment rights;
5. detailed maps and/or plats of the
cemetery;
6. interment records;
and
7. additional documentation and
information the board or its representative may deem necessary to verify
compliance with the provisions of Title 8 and the rules of the board.
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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