Oklahoma Statutes
Title 8. Cemeteries
§8-214. Annual report - Annual license fee.

Every burial association doing business in the State of Oklahoma under the provisions of Sections 201 et seq. of this title shall, annually, on or before the last day of June, report under oath of the president and secretary of said association to the Oklahoma State Board of Embalmers and Funeral Directors, the total income, less refunds, received by the association from its member during the preceding calendar year and shall at the same time pay to the Board an annual license fee equal to one percent (1%) of the said total income, less refunds, as a condition precedent to the issuance of the annual license, or the renewal of said license, to the association. The Board may, if it deems that the Oklahoma State Board of Embalmers and Funeral Directors Administration and Enforcement Fund is or will be insufficient to meet the expenses of the new license year, increase the annual license fee to an amount not exceeding four percent (4%) of said total income. Any burial association failing to make such returns and payments promptly and correctly shall forfeit and pay to the Board in addition to said fees, the sum of Two Hundred Fifty Dollars ($250.00). In the event any such burial association so fails or neglects to make returns or payments within sixty (60) days, the Board shall notify the burial association and its agents that they have no authority to do business in the state and the Board shall request the Attorney General to proceed to collect said fees and penalties and interest thereon, by an action at law.

Laws 1953, p. 133, § 14; Laws 1978, c. 222, § 2, eff. Oct. 1, 1978; Laws 1985, c. 142, § 2, emerg. eff. June 7, 1985; Laws 1992, c. 147, § 7, eff. July 1, 1992.

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