Nebraska Revised Statutes
Chapter 12 - Cemeteries
12-1110 - Pre-need seller; report; requirements; fee.

12-1110. Pre-need seller; report; requirements; fee.
Each pre-need seller shall file a report with the director on or before June 1 of each year in such form as the director may require. The report shall contain the name and address of each trustee with which the pre-need seller has trust funds on deposit and the amount on deposit with each such trustee as of December 31 of that year or such other reporting period as the director may establish. The report shall include a list of all amounts retained as required by section 12-1114. Any pre-need seller who has discontinued making pre-need sales but who continues to have trust funds on deposit with a trustee or trustees shall not be required to obtain a renewal of his, her, or its license but shall continue as long as trust funds are being held to make reports to the director. Each such report, when filed with the director, shall be accompanied by a fee of fifty dollars.
Source

Structure Nebraska Revised Statutes

Nebraska Revised Statutes

Chapter 12 - Cemeteries

12-101 - Wyuka Cemetery; declared a public charitable corporation; powers; trustees; appointment; terms; vacancies; reports; retirement plan reports; duties.

12-101.01 - Trustee; potential conflict of interest; actions required.

12-102 - Portion under joint control of trustees and Department of Health and Human Services.

12-103 - Rules and regulations; revenue; investment; treasurer; bond.

12-104 - Soldiers burial grounds; selection; acquisition; use.

12-105 - Soldiers burial grounds; joint control.

12-201 - Condemnation; conditions; procedure.

12-301 - Endowments authorized.

12-302 - Endowments; exemption from taxation and certain claims.

12-401 - Cemetery board; members; appointment; terms; vacancies.

12-402 - Cemetery fund; disbursement; tax levy; limit; collection; perpetual fund; use authorized.

12-403 - Cemetery board; officers; employees.

12-501 - Formation; trustees; election; notice; clerk; right to establish cemetery limited.

12-502 - Formation; record of proceedings; certification; effect; certified transcript as evidence; duty of county clerk; fees.

12-503 - Trustees; perpetual succession; general powers; service of process.

12-504 - General powers.

12-505 - Lots; resale or reclamation; conditions; notice; requirements.

12-506 - Real estate; power to acquire; exemption from taxation and legal process; revenue; disbursement.

12-507 - Debts; power to contract; limitations.

12-508 - Lots; receptacles; sale; power to regulate.

12-509 - Perpetual care fund; power to establish; sources; investment; protection; disbursement of income; requirements.

12-510 - Perpetual special care trusts; power to act as trustee; investment of funds; disbursement of income.

12-511 - Perpetual care funds; perpetual special care trusts; use; exemption from taxation and certain claims; declaration of policy.

12-512 - Perpetual care funds; perpetual special care trusts; acquisition of property under; validity.

12-512.01 - Perpetual care trust fund; trustees; duties.

12-512.02 - Perpetual care trust fund; proceeds; investment.

12-512.03 - Perpetual care trust fund; trustees; qualifications; appointment; bond.

12-512.04 - Perpetual care trust fund; audit; exception; filing; expense.

12-512.05 - Perpetual care and maintenance guarantee fund; establish; amount required.

12-512.06 - Perpetual care trust fund; withdrawal; when authorized; amount.

12-512.07 - Perpetual care trust fund; violations; penalty.

12-512.08 - Perpetual care trust fund; violations; separate offenses; what constitutes.

12-515 - Real estate; acquisition by condemnation; lands subject.

12-516 - Trustees; bond; terms; approval; filing; fee; cost paid by association.

12-517 - Lots; use; exemption from taxation and other claims.

12-518 - Lots; plat; care, improvement, adornment; annual exhibit; powers and duties of association.

12-520 - Grounds; sale on execution; taxation; partition; exemption.

12-521 - Grounds; abandonment; sale; disposition; procedure; petition; contents; requirements.

12-522 - Grounds; abandonment; sale; notice of petition; contents; form.

12-523 - Grounds; abandonment; sale; objections; reply.

12-524 - Grounds; abandonment; sale; time for hearing.

12-525 - Grounds; abandonment; sale; hearing; finding; decree.

12-526 - Grounds; abandonment; sale; confirmation of sale.

12-527 - Grounds; abandonment; sale; costs and expenses.

12-528 - Grounds; abandonment; sale; appeal.

12-529 - Grounds; abandonment; sale; scope and application of law.

12-530 - Transfer of cemetery to city or village; powers and duties; effect.

12-531 - Abandoned or neglected pioneer cemetery; management and operation; cemetery association; duties; map; perpetual care trust fund; duties.

12-532 - Mowing.

12-601 - Formation; trustees; election; notice; terms; officers.

12-602 - Formation; certificate; contents; filing; effect; certified copy as evidence; amendments to bylaws; certification; filing.

12-603 - Powers; rights; laws governing.

12-604 - Bonds and other evidences of indebtedness; acquisition of property; contracts with members; powers; limitations.

12-605 - Lots, receptacles; sale; limitation; exempt from taxation and other claims.

12-606 - Construction; location.

12-613 - Trust fund for perpetual care.

12-614 - Sale of crypts or niches; amount set aside for maintenance.

12-615 - Trustees of perpetual care trust fund; appointment; bond.

12-616 - Trustees of perpetual care trust fund; authority to receive gifts; investment of funds.

12-617 - Violations; penalty.

12-618 - Violations; cumulative offenses.

12-701 - Abandonment; failure to maintain; presumption; reversion; notice; service.

12-702 - Abandonment; presumption; rebuttal by notice; sale authorized; proceeds; disposition.

12-801 - Trustees; change or improve conditions of lot; repair and remove property; powers; procedure.

12-802 - Notice; contents; how served.

12-803 - Terms, defined.

12-804 - Sections, how construed.

12-805 - Abandoned or neglected cemeteries; care and maintenance.

12-806 - Abandoned or neglected cemeteries; care; item in county budget.

12-807 - Abandoned or neglected pioneer cemeteries; preservation.

12-808 - Abandoned or neglected pioneer cemetery, defined.

12-808.01 - Abandoned and neglected pioneer cemeteries; access; when.

12-809 - Abandoned and neglected pioneer cemeteries; maintenance.

12-810 - Abandoned or neglected pioneer cemeteries; mowing; historical and directional markers.

12-812 - Abandoned or neglected pioneer cemetery; county transfer management; conditions.

12-909 - Organization; territory.

12-910 - Petition; filing; contents.

12-911 - County board; examine petition; hearing; notice.

12-912 - Completion of organization; meeting; notice.

12-913 - Board of trustees; officers; election; terms; compensation.

12-914 - Budget; adoption; certification of tax; levy; collection; use.

12-915 - Bylaws; adoption.

12-916 - Warrants; amount authorized; rate of interest.

12-917 - Area; addition; withdrawal; procedure.

12-918 - Area withdrawn; outstanding obligations; assessment.

12-919 - Area withdrawn; obligations incurred after withdrawal; not subject to assessment.

12-920 - Powers; duties; liabilities.

12-921 - Organization under unconstitutional law; reorganization; procedure.

12-922 - Dissolution; procedure.

12-923 - Property; acquisition; tax; excess funds.

12-1001 - Power to borrow money; issuance of bonds.

12-1002 - Bonds; term; interest rate; notice of election.

12-1003 - Bond election; petition; percentage of voters required.

12-1004 - Extension of water supply to cemetery.

12-1101 - Act, how cited.

12-1102 - Terms, defined.

12-1103 - Pre-need sale; proceeds; trust requirements.

12-1104 - Proceeds of sale; trust requirements; exclusions.

12-1105 - Pre-need seller; records required.

12-1106 - Pre-need purchaser; designate irrevocable funds.

12-1107 - Trustees; acceptance of funds; conditions; powers.

12-1108 - Pre-need seller; license required; application; requirements; fee; renewal; records.

12-1109 - Rules and regulations.

12-1110 - Pre-need seller; report; requirements; fee.

12-1111 - Contracts; requirements; provisions.

12-1112 - Act; when applicable.

12-1113 - Trust funds; distributions; conditions; accumulation.

12-1114 - Pre-need seller; trust funds; retain cost-of-living amount.

12-1115 - Pre-need sales agent; license required; fee; failure to surrender license; penalty.

12-1116 - Licenses; disciplinary actions; grounds; notice; administrative fine.

12-1117 - Licenses; surrender; effect; reinstatement.

12-1118 - Violations; penalty.

12-1119 - Violations; action to enjoin.

12-1120 - Pre-need seller; failure to perform obligations; director; powers.

12-1121 - Trust; validity.

12-1201 - Act, how cited.

12-1202 - Legislative findings and declarations.

12-1203 - Purposes of act.

12-1204 - Terms, defined.

12-1205 - Person discovering remains or goods; duties; violation; penalty.

12-1206 - Discovery of remains or goods; law enforcement officer; notice.

12-1207 - Discovery of remains or goods; county attorney; duties.

12-1208 - Discovery of remains or goods; society; duties.

12-1209 - Entity possessing or controlling remains or goods on August 25, 1989; duties.

12-1210 - Entity possessing or controlling remains or goods; request for return; duties.

12-1211 - Dispute; resolution; procedure.

12-1212 - Civil action; statute of limitation; recovery; attorney's fees.

12-1301 - Director of Veterans' Affairs; state veteran cemetery system; powers and duties; Veteran Cemetery Construction Fund; Nebraska Veteran Cemetery System Endowment Fund; Nebraska Veteran Cemetery System Operation Fund; created; use; investment.

12-1401 - Statewide Cemetery Registry; established and maintained.