La. Admin. Code tit. 46 § XIII-703

Current through Register Vol. 50, No. 11, November 20, 2024
Section XIII-703 - Application for Exempt Status
A. Each cemetery authority or person seeking an exemption under R.S. 8:78 shall make an application in the manner prescribed by the board. Such application shall include a complete explanation justifying the exemption.
B. Upon the board's determination that a cemetery authority or person meets the qualifications for an exemption, the board may issue an exempt certificate of authority to said cemetery upon completion of an application and the submission of required documentation, as required by the board.
C. Every cemetery authority and every person who has been determined by the board to be exempt shall immediately notify the board of any change of fact, circumstance, condition, status, or mode of operation which might affect the board's determination. The board may, from time to time, require submission of such information as it may deem necessary to determine if a cemetery authority or person continues to meet the qualifications for an exemption. If the board determines that a previously-exempt cemetery authority or person no longer meets the qualifications for such an exemption, such cemetery authority or person shall immediately begin the process of applying for a certificate of authority.
D. If a cemetery authority or person is determined to be exempt, the cemetery authority or person must, nonetheless, comply with all applicable provisions of Title 8.

La. Admin. Code tit. 46, § XIII-703

Promulgated by the Office of the Governor, Cemetery Board, LR 39:2741 (October 2013).
AUTHORITY NOTE: Promulgated in accordance with R.S. 8:67.