55-12-17. Annual financial report.
A perpetual cemetery, as defined in §55-12-4, or a perpetual cemetery corporation operating under chapter 47-29 shall file an annual financial report for the preceding fiscal year with the secretary of state by July thirty-first of each year on a form prescribed by the secretary of state if the cemetery has one hundred or more people buried in the cemetery.
Source: SL 2013, ch 232, §2; SL 2014, ch 228, §5, eff. Mar. 28, 2014.
Structure South Dakota Codified Laws
Title 55 - Fiduciaries and Trusts
Chapter 12 - Cemetery Perpetual Care Funds
Section 55-12-1 - Cemeteries subject to provisions of chapter.
Section 55-12-2 - Classification of cemeteries.
Section 55-12-3 - Operation of perpetual care cemetery--Creation of perpetual care fund required.
Section 55-12-4 - Continuance of operation--Cemetery principal fund deposits.
Section 55-12-8 - Income from cemetery principal fund--Transfer to earnings fund--Use.
Section 55-12-9 - Nonperpetual care cemeteries.
Section 55-12-10 - Nonperpetual care cemetery sign--Requirements as to display.
Section 55-12-15 - Violations as petty offenses.
Section 55-12-16 - Severability of provisions.
Section 55-12-17 - Annual financial report.
Section 55-12-19 - Attorney general investigation into use of earnings fund--Subpoena.
Section 55-12-20 - Procedures available to attorney general.
Section 55-12-21 - Court action to enforce compliance.
Section 55-12-22 - Injunction to restrain use of money in earnings fund.
Section 55-12-23 - Restoration of misused money or property--Appointment of receiver.