La. Stat. tit. 8 § 455
Current with operative changes from the 2024 Third Special Legislative Session
All cemeteries subject to the provisions of this Chapter shall file with the trustee, as defined in this Chapter, not later than ninety days after the close of the business year, a report setting forth the volume and the gross selling price of sales upon which a deposit with the trustee is required by this Chapter. For the purposes of this Chapter, the business year is any consecutive twelve-month period determined by the cemetery authority and designated in the report. The cemetery authority may change its business year by filing an interim report for a period less than twelve months. The board shall be notified of such change within thirty days of the effective date of the change.
La. R.S. § 8:455