Nevada Revised Statutes
Chapter 452 - Cemeteries
NRS 452.310 - Certificate of authority: Requirement; application and supporting documents; filing fee and other fees; provision of information to Administrator.


1. No person may engage in the business of operating a cemetery in this state without first obtaining a certificate of authority from the Board.
2. Applications for a certificate of authority to operate a cemetery must be filed with the Board. Each application must be accompanied by:
(a) A filing fee of $1,000 and any other fees related to the application. No part of the fees is refundable.
(b) A copy, certified by the proper officials, of the:
(1) Articles of incorporation, if any.
(2) Bylaws of the corporation, if any.
(3) Application to the city or county planning commission for a use permit or the rezoning for the proposed cemetery.
(4) Land use or zoning permit.
(5) Declaration of dedication of land to cemetery purposes.
(6) Deed, contract of purchase or other document which provides the applicant with merchantable title to the land dedicated.
(7) Endowment care trust fund agreement executed by the proper officers of the cemetery authority.
(c) A statement, executed by the proper officers of the applicant, setting forth:
(1) If the applicant is a corporation, the names and addresses of the board of directors and officers.
(2) If the applicant is not a corporation, the names and addresses of the natural persons in charge.
(3) The names and addresses of the trustees of the endowment care fund.
(4) The name and address of the person in charge of sales.
The statement must contain a description of the general character, experience and fitness to engage in the cemetery business for each person named.
(d) A complete, detailed and audited financial statement showing assets, liabilities and reserve.
(e) An itemized statement of all estimated receipts and expenditures for the succeeding 2-year period or such other period as may be required by the Board.
(f) A map of the proposed cemetery in such detail and size as may be required by the Board.
(g) A statement of the proposed plan of operation in such detail as may be required by the Board.
(h) A statement of the amount deposited in the endowment care fund and the type of investment made of such amount.
(i) A statement from the depository showing the deposit in the endowment care fund of the amount required by NRS 452.120 and 452.130.
(j) Such other information as may be required by written notice from the Board.
3. Upon request, the Board shall provide to the Administrator a copy of the following information contained in an application for a certificate of authority filed with the Board pursuant to this section:
(a) The endowment care trust fund agreement;
(b) The names and addresses of the trustees of the endowment care fund; and
(c) The statements described in paragraphs (h) and (i) of subsection 2.
(Added to NRS by 1971, 2063; A 1993, 2607; 2003, 1280)

Structure Nevada Revised Statutes

Nevada Revised Statutes

Chapter 452 - Cemeteries

NRS 452.001 - Applicability of provisions.

NRS 452.002 - Adverse use by public presumptive evidence of dedication as public cemetery.

NRS 452.003 - Definitions.

NRS 452.004 - "Administrator" defined.

NRS 452.0055 - "Board" defined.

NRS 452.007 - "Buyer" defined.

NRS 452.0075 - "Cemetery" defined.

NRS 452.008 - "Cemetery authority" defined.

NRS 452.0085 - "Division" defined.

NRS 452.0087 - "Endowment care cemetery" defined.

NRS 452.018 - "Sales commission" defined.

NRS 452.019 - "Seller" defined.

NRS 452.023 - "Unitrust" defined.

NRS 452.025 - Regulations of Administrator.

NRS 452.026 - Regulations of Board.

NRS 452.027 - Cooperation and exchange of information between Administrator and Board.

NRS 452.030 - Owner to keep cemetery in orderly condition; enforcement authority of board of county commissioners and district attorney; transfer of title of cemetery to city or county.

NRS 452.050 - Authority to provide endowment care; permit from Administrator; exempt cemeteries; handling of funds.

NRS 452.060 - Investment of principal of funds: Disposition of income; separate records for funds required; duties of trustee; authority of cemetery authority to operate fund as unitrust or change method, rate or frequency of disbursements.

NRS 452.070 - Authority may collect fee from purchaser of plot for maintenance of cemetery.

NRS 452.080 - Agreement for endowment care.

NRS 452.090 - Agreement concerning maintenance of plot.

NRS 452.100 - Trustees of endowment care fund: Appointment; right of director to serve; limitation on compensation; appointment of bank or trust company as sole trustee.

NRS 452.110 - Bequests to fund; fund and contributions for charitable purposes; gifts not invalidated by uncertainty of beneficiaries; fund not subject to rule against perpetuities.

NRS 452.120 - Requirements for deposit by endowment care cemetery.

NRS 452.130 - Additional deposit required before disposition of plot.

NRS 452.140 - Endowment care cemetery may contain area without endowment care; requirements.

NRS 452.150 - Requirements for endowment or nonendowment care cemetery: Posting of signs; heading and contents; notice of nonendowment care on contracts and publications; revision and verification of signs and report.

NRS 452.160 - Use of funds; authorized investments; annual financial statements.

NRS 452.165 - Operation of endowment care fund as unitrust: Written investment policy; maximum amount of disbursements; trustee prohibited from making disbursement in certain circumstances; authority of Administrator to prohibit disbursement.

NRS 452.170 - Endowment care fund: Acceptance of gifts; uses; contributions for charitable purposes; gifts not invalidated by uncertainty of beneficiaries; rule against perpetuities inapplicable.

NRS 452.180 - Misrepresentations concerning endowment care fund; penalties; investigation by Administrator; applicability.

NRS 452.200 - Liability and penalty for unauthorized use or investment of funds.

NRS 452.210 - Construction of mausoleum, vault or crypt: Adoption and enforcement of regulations of State Board of Health; approval of plans and specifications.

NRS 452.220 - Requirements for construction of crypt or catacomb.

NRS 452.230 - Supervision of construction: Inspector; final certificate.

NRS 452.235 - Certificate of occupancy required before use.

NRS 452.240 - Removal of bodies when structure becomes danger to public health; payment of expenses of reinterment.

NRS 452.250 - Deposit of money required by NRS 452.120.

NRS 452.270 - Penalty.

NRS 452.285 - Inalienability of lot or plat transferred from nonprofit corporation to individual holders; release of interest; restrictions on interment.

NRS 452.300 - Unlawful to make or open road through cemetery or deposit material within cemetery without consent; penalties.

NRS 452.305 - Unlawful to damage or destroy property in cemetery or disturb contents of grave, tomb or crypt; penalty; restitution; civil liability.

NRS 452.3055 - Unlawful to remove objects from cemetery without consent or to possess or traffic in objects unlawfully removed; penalty; restitution; civil liability; exceptions.

NRS 452.310 - Certificate of authority: Requirement; application and supporting documents; filing fee and other fees; provision of information to Administrator.

NRS 452.330 - Content of financial statement.

NRS 452.340 - Certificate of authority: Issuance; duration.

NRS 452.350 - Regulations of cemetery authority.

NRS 452.360 - Map of cemetery: Requirements; content; inspection.

NRS 452.410 - Certificate of occupancy required before sale of crypt or niche; exceptions.

NRS 452.590 - Acquisition of existing cemetery authority: Requirements and fees for certificate of approval.

NRS 452.610 - Penalty.

NRS 452.640 - Definitions.

NRS 452.645 - Applicability of provisions.

NRS 452.650 - Adoption of local ordinances.

NRS 452.655 - Dedication of property for use as cemetery: Procedure; effect.

NRS 452.660 - Dedication of property for use as cemetery: Removal of dedication.

NRS 452.665 - Dedication of property for use as cemetery: Priority over encumbrances.

NRS 452.670 - Prerequisites to operation of cemetery.

NRS 452.675 - Restriction on operation of crematory.

NRS 452.680 - Authority of cemetery authority and operator of crematory to dispose of remains when other arrangements have not been made; notice of authority.

NRS 452.685 - Trust fund for endowment care: Requirements for deposit.

NRS 452.690 - Trust fund for endowment care: Disposition of money received by or on behalf of cemetery authority.

NRS 452.695 - Trust fund for endowment care: Receipt of contributions; purposes and validity of fund and contributions.

NRS 452.700 - Trust fund for endowment care: Exemption from process of law.

NRS 452.705 - Trust fund for endowment care: Minimum sums.

NRS 452.710 - Trust fund for endowment care: Trustees.

NRS 452.715 - Trust fund for endowment care: Administration.

NRS 452.720 - Trust fund for endowment care: Use; deposit and investments; submission of annual financial statement.

NRS 452.725 - Additional contributions to cemetery authority in trust: Receipt; use; purposes; validity.

NRS 452.730 - Posting and inspection of sign indicating endowment care.

NRS 452.735 - Unlawful acts; investigation by Administrator.

NRS 452.740 - Violations: Liability; penalty.