17-1312a. Registration of cemetery corporation with secretary of state; reporting requirements; failure to register, civil penalty; maintenance fund; audit or examination of accounts, assessment of expenses; fees. (a) Each cemetery corporation formed under the laws of the state of Kansas and each foreign corporation granted a certificate of authority to own or operate a cemetery within the state of Kansas shall register with the secretary of state before commencing business in Kansas. Each cemetery corporation shall prepare and forward to the secretary of state at the time it is required to make a quarterly report under the provisions of this act.
(b) Within 30 days following each end of the quarter, the cemetery corporation shall provide the trustee and the secretary of state a report of all sales of burial spaces. The report shall be in a form and manner approved by the secretary of state and shall contain the name of each purchaser, contract number, a brief description of each burial space, including the purchase price, the name and address of the trustee where the permanent maintenance fund is located, and the amount deposited into the permanent maintenance fund. If the cemetery corporation did not make a sale, within 30 days following each quarter end, the cemetery corporation shall provide to both the trustee and the secretary of state a report indicating no sales to record. The report shall be in a form and manner approved by the secretary of state.
(c) Within 30 days following the end of each quarter, the trustee shall provide the secretary of state a report of all deposits to, and distributions from, the permanent maintenance fund. The report shall be in a form and manner approved by the secretary of state and shall contain the total amount of the deposits, distributions, and the name and contact information of the trust officer in charge of the account.
(d) At least annually, the trustee of the permanent maintenance fund shall determine the income for the permanent maintenance fund, less reasonable costs, taxes and fees, and pay the income to the cemetery corporation. The trustee shall report to the secretary of state the calculation of the income paid to the cemetery within 30 days, in a form and manner approved by the secretary of state.
(e) Whenever the secretary of state shall determine that any cemetery corporation required by this act to be registered has failed or refused to do so, the secretary of state may notify the county attorney or district attorney of the county in which such cemetery corporation is located, and such county attorney or district attorney shall commence prosecution against such cemetery corporation. Any cemetery corporation which fails to register with the secretary of state shall be liable for a civil penalty of not to exceed $1,000.
(f) Whenever and as often as deemed necessary, the secretary of state, or an employee designated by the secretary of state, may audit or otherwise examine any cemetery corporation books and accounts. Whenever such an audit or examination is so made, the cemetery corporation shall pay such expenses as shall be assessed by the secretary of state pursuant to K.S.A. 75-442, and amendments thereto.
(g) Fees not to exceed $30 may be charged and collected by the secretary of state on each interment sold on or after January 1, 2011. Any such fees shall be forwarded on a quarterly basis to the secretary of state, in a form and manner approved by the secretary. The secretary of state shall promulgate rules and regulations fixing the fees to be charged and collected. On and after the effective date of this act any such fees collected shall be deposited in the cemetery maintenance and merchandise fee fund in the state treasury.
History: L. 1968, ch. 330, § 5; L. 1974, ch. 95, § 1; L. 1978, ch. 76, § 3; L. 1988, ch. 94, § 5; L. 2011, ch. 78, § 19; L. 2014, ch. 118, § 7; July 1.
Structure Kansas Statutes
Article 13 - Cemetery Corporations
17-1302 Cemetery lots; disposition.
17-1302a Replatting of areas of certain cemeteries established by religious corporations.
17-1303 Owners of lots as members of corporation.
17-1304 Replatting cemetery previously chartered.
17-1305 Private burying grounds; control by county clerk; actions for damages.
17-1307 Cemeteries in or near cities; capital stock; directors; powers.
17-1309 Same; conveyance of lots.
17-1310 Same; control of lands; replatting.
17-1311a Same; misuse of the permanent maintenance fund, criminal penalty.
17-1311b Funds in a permanent maintenance fund not subject to legal process.
17-1312 Same; trustee, when; trust instruments, provisions; reporting requirements.
17-1312b Audit or examination of books and accounts; examination of officers, employees and agents.
17-1312c Same; interference with or refusal to submit to examination; appointment of receiver.
17-1312d Maintenance fund; failure to establish or maintain; forfeiture of cemetery corporation.
17-1312f Application of act; exceptions.
17-1313 Cemeteries in or near cities; dissolution.
17-1316 Cemetery corporations in or adjacent to cities of more than 40,000.
17-1317 Same; permanent care fund.
17-1319 City or association; permanent maintenance fund; use and investment.
17-1321 Same; control; custodian, bond.
17-1324 Plans for mausoleums or vaults; approval by secretary of health and environment.
17-1325 Crypts and catacombs; construction.
17-1326 Same; sealing burial structure; reinterment.
17-1328 Sale of lands of abandoned cemeteries.
17-1329 Same; use of proceeds.
17-1330a Same; withdrawal of cemetery; petition.
17-1330b Same; inclusion of adjoining territory; resolution, hearing, publication.
17-1332 Same; filing offer to convey property; abandoned cemeteries.
17-1333 Same; annual meetings; powers of electors.
17-1333a Same; election of directors; vacancies.
17-1334 Same; meetings of directors; election of officers; terms; bond of secretary-treasurer.
17-1335 Same; authority of association; issuance of bonds.
17-1335a Same; reinvestment of title to lots under 17-1330; notice to nonresidents; publication.
17-1335b Same; record of proceedings.
17-1335c Same; default by owners; action to determine title.
17-1335d Same; abandonment by grantee or holder.
17-1335e Same; judgment may be recorded.
17-1335f Same; description; ingress and egress.
17-1335g Same; perpetual care contracts exempt.
17-1335h Same; title reinvested; reconveyance, when.
17-1335i Same; annexation of territory to districts; procedure.
17-1336 Cemetery districts in certain counties; tax levies; road improvement.
17-1337 Same; directors; election; terms; vacancies.
17-1338 Same; permanent maintenance fund; use and investment.
17-1339 Same; control of permanent fund; custodian.
17-1341 Same; conveyance of city cemetery; ordinance.
17-1342 Cemetery districts; establishment by city of second or third class and townships.
17-1343 Same; petition to county commissioners.
17-1344 Same; board of trustees; officers; bond; expenditures; tax levies; election upon petition.
17-1346 Same; application of laws.
17-1347 Reversion of unused grave spaces conveyed to patriotic organizations.
17-1348 Certain charitable purpose corporations; joint custody of assets.
17-1349 Same; investment standards; acquisition of property.
17-1350 Dissolution of certain cemetery districts; determination of facts.
17-1351 Same; findings; notice to owners of intention to dissolve district.
17-1352 Same; hearing; determination; authority to contract, when.
17-1353 Same; acquisition of locations in certain existing cemeteries.
17-1354 Same; dissolution of district by court, when; deed; report, approval; order; recordation.
17-1355 Certain districts in counties over 250,000; tax levies, when; limitation.
17-1357 Same; entire district to be disorganized and annexed.
17-1358 Same; transfer of property and funds.
17-1359 Disorganization of certain districts and annexation of territory to other districts.
17-1361 Same; duties of board receiving proposition; territory not annexed, when.
17-1362 Same; county commissioners duties to disorganize and annex district, when.
17-1363 Same; records, funds, etc., transferred to annexing district; title to property.
17-1364 Same; fixing number of board after annexation; terms.
17-1365 Same; tax levies after annexation; uses of funds.
17-1366 Maintenance of abandoned cemeteries; definitions.
17-1369 Cemetery district No. 23, Republic county; tax levy.
17-1371 Conveyance of cemetery property to Dodge City; transfer of books, paper, records and funds.
17-1372 Cemetery districts; annual report of finances, filed with county commission.
17-1374 Same; acquisition of land; no-fund warrants.
17-1375 Cemetery corporation; selling excess real estate; conditions.