Iowa Code § 523I.813
Annual report by perpetual care cemeteries
Redline — January 1, 2012 → current.View current text →
Current — January 1, 2023
As of January 1, 2012
1. A perpetual care cemetery shall file an annual report at the end of each fiscal year of the cemetery.
1. A perpetual care cemetery shall file an annual report at the end of each reporting period of the cemetery.
2. The report shall be filed with the commissioner within four months following the end of the cemetery’s fiscal year in the form required by the commissioner.
2. The report shall be filed with the commissioner within four months following the end of the cemetery’s reporting period in the form required by the commissioner.
3. The commissioner shall levy an administrative penalty in the amount of up to five hundred dollars against a cemetery that fails to file the annual report when due, payable to the state for deposit as provided in section 505.7. However, the commissioner may waive the administrative penalty upon a showing of good cause or financial hardship.
2011 repeal of 2009 Acts, ch 181, §102, amendment to subsection 3 stricken pursuant to 2011 Acts, ch 127, §57, 89
Section not amended; footnote revised
3. The commissioner may impose a late fee of five dollars for each day after April 30 that a perpetual care cemetery fails to file the perpetual care cemetery’s annual report. The maximum late fee that shall be imposed by the commissioner is five hundred dollars. The late fee shall be collected by the commissioner and deposited pursuant to section 505.7.
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.