reglab/statecodes huggingface dataset:
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 11 - Proceedings other than Rulemaking; General Procedural Rules › Section XIII-1115 - Statutory References in Pleadings [Formerly Section 317]

Current through Register Vol. 50, No. 6, June 20, 2024
A. All pleadings
				shall cite, by appropriate reference, the statutory provision or other
				authority under which the board's action is sought, and shall refer to any
				statutes, rules, regulations, decisions, orders, and/or opinions, germane to
				the particular matter or proceeding involved.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  8:67.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 11 - Proceedings other than Rulemaking; General Procedural Rules › Section XIII-1117 - Ex Parte or Emergency Relief [Formerly Section 319]

Current through Register Vol. 50, No. 6, June 20, 2024
A. If a petition or other pleading filed by a
				person other than the board seeks ex parte action or the granting of emergency
				relief pending full hearing, it shall set forth the necessity or emergency for
				such requested action and must be supported by affidavits to make a prima facie
				case.
B. The chair may take any
				such emergency action as they deem appropriate in their sole
				discretion.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  8:67.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 11 - Proceedings other than Rulemaking; General Procedural Rules › Section XIII-1119 - Contents of Answer [Formerly Section 911]

Current through Register Vol. 50, No. 6, June 20, 2024
A. The answer shall:
1. conform to the requirements for answers
				under the Louisiana
Code of Civil Procedure
;
2. contain a specific detailed statement of
				any affirmative defense or matter in extenuation or mitigation;
3. contain a clear and concise statement of
				the facts and matters of law relied upon constituting the grounds of the
				defense or the basis for extenuation or mitigation.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 11 - Proceedings other than Rulemaking; General Procedural Rules › Section XIII-1121 - Default in Answering or Appearing [Formerly Section 913]

Current through Register Vol. 50, No. 6, June 20, 2024
A. In the event of the failure of a
				respondent to answer or otherwise appear within the time allowed, and provided
				that these rules relative to service and notice have been complied with, such
				respondent failing to answer or otherwise appear shall be deemed to be in
				default. At the time fixed for the hearing, the party initiating the proceeding
				shall present its evidence and in due course, and after due consideration of
				all of the pleadings, evidence and the entire record, the board shall render
				its decision or issue its order or ruling, as appropriate.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  8:67.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 11 - Proceedings other than Rulemaking; General Procedural Rules › Section XIII-1123 - Leave to Intervene Necessary [Formerly Section 915]

Current through Register Vol. 50, No. 6, June 20, 2024
A. Persons, other than the original parties
				to any proceeding, whose interests are to be directly and immediately affected
				by the proceeding, shall secure an order granting leave to intervene before
				being allowed to participate, provided that the granting of leave to intervene
				in any proceeding shall not be construed to be a finding or determination by
				the board for purposes of judicial review or appeal.
B. A petition for leave to intervene must
				clearly identify the proceedings in which the intervention is sought, must set
				forth the name and address of the petitioner for intervention, and must contain
				a clear and concise statement of the direct and immediate interest of the
				petitioner in such proceeding, stating the manner in which such petitioner will
				be affected by such proceeding, outlining the matters and things relied upon by
				such petitioner as a basis for his request to intervene, and if affirmative
				relief is sought, the petition must contain a clear and concise statement of
				the relief sought and the basis thereof.
C. A petition to intervene and adequate proof
				of service of a copy thereof on all parties of record to the proceeding shall
				be filed not less than 10 days prior to the commencement of the hearing. For
				good cause shown, the board shall allow a petition of intervention to be filed
				not later than the time of the hearing.
1. If
				such petition to intervene is not filed in accordance with these rules, such
				petition will not be considered.
2.
				If a petition to intervene shows direct and immediate interest in the subject
				matter of the proceeding or any part thereof, and does not unduly broaden the
				issues, the board may grant leave to intervene or otherwise appear in the
				proceeding with respect to the matters set out in the intervening petition,
				subject to such reasonable conditions as may be prescribed.
3. If it appears during the course of a
				proceeding that an intervenor has no direct or immediate interest in the
				proceeding, and that the public interest does not require participation by such
				intervenor therein, the board may dismiss such intervenor from the
				proceeding.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 11 - Proceedings other than Rulemaking; General Procedural Rules › Section XIII-1125 - Prehearing Conference [Formerly Section 917]

Current through Register Vol. 50, No. 6, June 20, 2024
A. The chair or the chair's appointee may, of
				their own volition, or upon the motion of any party of record, hold a
				prehearing conference for the purpose of formulating or simplifying the issues,
				obtaining admissions of fact and of documents which will avoid unnecessary
				proof, arranging for the exchange of proposed exhibits or prepared expert
				testimony, limiting the number of witnesses, and considering such other matters
				as may expedite the orderly conduct and disposition of the proceeding, or the
				settlement thereof.
B. The action
				taken at such prehearing conference, including without limitation, all the
				agreements, admissions, and/or stipulations made by the parties concerned,
				shall be made a part of the record. Such action shall control the subsequent
				course of the proceeding, unless otherwise stipulated by all parties of record
				with the consent of the chair or the chair's appointee.
C. In any proceeding, the chair or the
				chair's appointee may, in its discretion, call all parties together for a
				conference prior to the taking of testimony, or may recess a hearing, after it
				has commenced, for the purpose of holding a conference.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  8:67.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 11 - Proceedings other than Rulemaking; General Procedural Rules › Section XIII-1127 - Hearing [Formerly Section 919]

Current through Register Vol. 50, No. 6, June 20, 2024
A. At the date, time and place fixed for the
				hearing, the board shall hear all matters presented in connection with the
				proceeding pending before it. The hearing shall be conducted by the chair or
				the chair's appointee . The board and all other parties may be represented by
				counsel.
B. Opportunity shall be
				afforded all interested persons to respond and present evidence on all issues
				of fact involved and arguments on all issues of law and policy involved and to
				conduct such cross-examination as may be required for a full and true
				disclosure of the facts.
C. The
				chair or the chair's appointee conducting any proceeding subject to these rules
				shall have the power to direct, control and regulate the order, procedure and
				course of the hearing, including, but not limited to, opening statements, the
				order and method of presentation of testimony and evidence by all parties, and
				closing statements. The chair or the chair's appointee shall have the further
				power to set the time and place for continued or recessed hearings, fix the
				time for filing of memoranda and other documents, and generally to do all
				things necessary and proper for the conduct of a full and fair
				hearing.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  8:67.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 11 - Proceedings other than Rulemaking; General Procedural Rules › Section XIII-1129 - Adjudication Procedure [Formerly Section 921]

Current through Register Vol. 50, No. 6, June 20, 2024
In the conduct of adjudication the board shall conform to and
				  comply with, and shall conduct such adjudication in accordance with, the
				  applicable provisions of the Administrative Procedure Act.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  8:67.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 11 - Proceedings other than Rulemaking; General Procedural Rules › Section XIII-1131 - Judicial Review of Adjudication [Formerly Section 923]

Current through Register Vol. 50, No. 6, June 20, 2024
A. Judicial review of a final decision or
				order in adjudication proceedings shall be in accordance with, and is governed
				by, the Administrative Procedure Act.
B. The party seeking such judicial review
				shall cause to be prepared, and shall transmit to the reviewing court, the
				original or a certified copy of the entire record of the proceeding under
				review. All costs of preparing and transmitting the record for review shall be
				borne by the party prosecuting such appeal.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  8:67.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 11 - Proceedings other than Rulemaking; General Procedural Rules › Section XIII-1133 - Informal Proceedings Authorized [Formerly Section 925]

Current through Register Vol. 50, No. 6, June 20, 2024
A. Nothing in these rules shall be construed
				as prohibiting the board from holding informal proceedings, hearings, or
				conferences for the purpose of aiding the board in ascertaining and determining
				facts necessary for the performance of its duties. Any person who is aggrieved
				by any action or determination of the board following such an informal
				proceeding, hearing, or conference, and who is otherwise entitled thereto, may
				file a petition requesting the promulgation, amendment, or repeal of a rule, or
				may file a petition to initiate an adjudication proceeding, under applicable
				provisions of these rules. Such petitions for exercise of the rulemaking
				process or for adjudication shall be handled by the board de novo.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  8:67.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 13 - Declaratory Orders and Rulings › Section XIII-1301 - Right to Seek Order or Ruling; Procedure [Formerly Section 1101]

Current through Register Vol. 50, No. 6, June 20, 2024
A. A request for a
				declaratory order or ruling on the applicability of any statutory provision or
				of any rule or order of the board, shall be by petition filed with the board at
				its administrative office. Such petition shall set forth in clear and concise
				language all facts, circumstances and relevant information as to the necessity
				for such declaratory order or ruling, and shall make specific reference to the
				statutory provision, rule, or order of the board about which the declaratory
				order or ruling is requested. The petition shall be considered by the board at
				its next regularly-scheduled meeting, provided that the petition has been filed
				at least 30 days prior to that meeting.
B. Pending the issuance of the decision by
				the board, an order may be issued that other proceedings and actions connected
				with the matter submitted to the board shall be held in abeyance or
				stayed.
C. The costs incurred by
				the board in connection with any such request for a declaratory order or ruling
				are to be solely borne by the petitioner.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  8:67.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 13 - Declaratory Orders and Rulings › Section XIII-1303 - Declaratory Judgment for Determining Validity or Applicability of a Rule [Formerly Section 1103]

Current through Register Vol. 50, No. 6, June 20, 2024
A. The validity or
				applicability of a rule may be determined in an action for declaratory judgment
				in the Twenty-Fourth Judicial District Court for the Parish of Jefferson as
				provided for in the applicable provisions of the Administrative Procedure
				Act.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  8:67.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 13 - Declaratory Orders and Rulings › Section XIII-1305 - Informal Opinions [Formerly Section 1105]

Current through Register Vol. 50, No. 6, June 20, 2024
A. Nothing in these rules shall be construed
				as prohibiting the board from rendering an informal or advisory opinion to any
				person on any matter arising out of the administration or enforcement of the
				Louisiana Cemetery Act.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  8:67.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 15 - Cemetery Care Fund › Section XIII-1501 - Payments to Perpetual Care Trust Fund [Formerly section 1301]

Current through Register Vol. 50, No. 6, June 20, 2024
A. After
				establishment of the perpetual or endowed care trust fund when and as required
				by title 8, the amount to be deposited in the trust fund shall be a minimum of
				10 percent of the gross sales price received, less sales tax and interest or
				finance charges, if any, for the sale, transfer, or conveyance of any interment
				space or interment right.
B. In no
				event shall the deposit be less than 10 percent of the fair market value of
				each interment space or right conveyed. Such fair market value shall be the
				undiscounted price of a comparable right of interment or interment space in the
				same cemetery, unless otherwise provided in this Rule.
C. In addition to the minimum deposits
				required, a cemetery may require, within the cemetery's rules, additional
				deposits to the perpetual or endowed care trust fund. Such additional deposits
				shall not be withdrawn from the trust fund once deposited.
D. All perpetual or endowed care deposits
				shall be delivered to the trustee not later than the thirtieth day after the
				close of the month of the sale or transfer of the interment space or interment
				right by the cemetery authority or cemetery sales/management organization.
				However, if the sale or transfer is financed by the seller and payments are
				pursuant to an installment contract, then the deposits to the trust fund must
				be made either:
1. not later than the
				thirtieth day of the close of the month in which the contract is made;
				or
2. proportionally over the term
				of the contract, provided that the seller maintains adequate accounting records
				of the installment payments and the proportionate amounts due the trust
				fund.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 15 - Cemetery Care Fund › Section XIII-1503 - Remittance by the Trustee to the Cemetery Authority [Formerly Section 1303]

Current through Register Vol. 50, No. 6, June 20, 2024
A. The
				principal of the trust fund shall remain permanently intact and only the income
				shall be expended.
B. The net
				income, after the deduction of costs associated with the operation of the
				trust, may be remitted to the cemetery for care and maintenance of the cemetery
				as provided for by title 8. A cemetery or cemetery authority may not charge the
				trust for administrative costs for the operation of the cemetery or trust
				funds.
C. All income received bythe
				trustees of cemetery care funds, which is not remitted to the cemetery
				authority within 120 days after the end of the latest tax reporting year of the
				cemetery authority, owning or operating a cemetery for which the trust fund is
				maintained, shall become, for all purposes, part of and added to the corpus or
				principal of the trust, and may not be withdrawn or distributed.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  8:67.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 15 - Cemetery Care Fund › Section XIII-1505 - Annual Reports Required

Current through Register Vol. 50, No. 6, June 20, 2024
A. All
				perpetual or endowed care cemeteries shall submit a report to the board, on the
				forms prescribed by the board, within six months after the close of the
				cemetery authority's tax reporting year.
B. All trustees of perpetual or endowed care
				trust funds shall submit a report to the board, on the forms prescribed by the
				board, within 5 months after the close of the cemetery authoritys tax reporting
				year, or within 60 days from resignation as trustee. The assets of the trust
				shall be reported on a cost basis.
1. All
				trustees of perpetual or endowed care trust funds shall amortize bond premiums
				and discounts and adjust the cost value accordingly over the life of the bond
				to ensure the cost of the bond will be equivalent to the value of the bond at
				acquisition.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 15 - Cemetery Care Fund › Section XIII-1507 - Administration and Investment of Perpetual Care Trust Funds

Current through Register Vol. 50, No. 6, June 20, 2024
A. The trustee of a perpetual care trust fund
				shall administer the trust assets in a prudent manner that takes into
				consideration of the long-term safety, stability and growth of the trust.
				Engaging in speculative investments for any reason, including for the purpose
				of generating distributable income, is strictly prohibited. It shall be
				unlawful for a trustee or an investment advisor acting on behalf of a trustee
				of a perpetual care trust fund to:
1. engage
				in derivative and hedge transactions or investments including, but not limited
				to, the buying and selling of options (calls and puts) with trust
				assets;
2. place a margin loan,
				pledge or other lien against any of the securities or assets held in a
				trust;
3. churn or excessively
				trade trust assets for the purpose of generating commissions or fees for the
				trustee and/or investment advisor. A series of transactions, even if suitable
				when viewed in isolation, may be considered excessive and unsuitable for the
				trust when taken together in consideration of the long-term safety, stability
				and growth of the trust.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 15 - Cemetery Care Fund › Section XIII-1509 - Investment Advisors

Current through Register Vol. 50, No. 6, June 20, 2024
A. Nothing in
				these rules shall be construed as prohibiting the trustee or cemetery authority
				from utilizing the services of an investment advisor. However, the use of an
				investment advisor does not relieve the trustee of its obligations and
				fiduciary responsibilities to administer the trust under the provisions of the
				Louisiana Cemetery Act or these rules including, but not limited to, directing
				and oversight of all trust assets. At all times the assets of the trust must be
				held by the trustee.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  8:67.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 17 - Merchandise Trust Funds › Section XIII-1701 - Payments to the Merchandise Trust Fund

Current through Register Vol. 50, No. 6, June 20, 2024
A. All contracts for the sale of cemetery
				related merchandise or personal property that are not delivered within 120 days
				after entering into such contract, shall, after establishment of the
				merchandise trust fund when and as required by title 8, deposit into the trust
				fund a minimum of 70 percent of the price charged, less sales taxes, for each
				item of personal property contracted for, contracted for at a discount, or
				contracted for without charge or 125 percent of the wholesale cost, whichever
				is greater.
1. For deposits made at 125
				percent of the wholesale cost, documentation to support wholesale cost must be
				maintained by the cemetery or other entity in the contract file of the customer
				and must be reviewable and verifiable by the board.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 17 - Merchandise Trust Funds › Section XIII-1703 - Delinquent Payments to Merchandise Trust Fund

Current through Register Vol. 50, No. 6, June 20, 2024
A. If a deposit is not timely made, the board
				may require, in its sole discretion, that the deposit be 70 percent of the
				highest price charged in the 12 months preceding the deposit or 125 percent of
				the wholesale cost at the time the deposit is made, whichever is
				greater.
B. In the event that a
				cemetery or other entity converts previously stored merchandise to trusting,
				the board may require, in its sole discretion, that the deposit be 70 percent
				of the highest price charged in the 12 months preceding the conversion or 125
				percent of the wholesale cost at the time of conversion, whichever is
				greater.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  8:67.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 17 - Merchandise Trust Funds › Section XIII-1705 - Withdrawals from Merchandise Trust Fund

Current through Register Vol. 50, No. 6, June 20, 2024
A. The merchandise trust funds shall be held
				in trust both as to principal and income earned thereon, and shall remain
				intact, except that the costs of operation of the trust may be deducted from
				the income earned thereon, until delivery of the personal property is made or
				the services are performed. A cemetery, cemetery authority, or other entity
				required to establish and maintain a merchandise trust fund may not charge the
				income of the trust for its administrative costs for the operation of the
				cemetery, cemetery authority, other entity, or trust funds. Within a
				merchandise trust fund, realized capital gains and losses shall be allocated in
				the same manner as income.
B. At
				the time of withdrawal, if a cemetery or other entity has not allocated the
				income earned to each separate account, as required by the Louisiana Cemetery
				Act, only the funds on deposit for such account shall be withdrawn. Upon
				satisfactory proof to the board that such income has been allocated to a
				particular account, the board may, in its discretion, authorize the withdrawal
				of such funds.
C. Prior to a
				withdrawal, if the cemetery or other entity is delinquent in its deposits to
				the merchandise trust fund, the board may require verification that all
				deposits on the pending withdrawals are current before such withdrawals can be
				made.
D. Upon satisfactory proof to
				the board that there has been an error or overfunding of the trust the board
				may, in its sole discretion, authorize the withdrawal or credit of such funds
				from the trust.
E. In the event
				that a cemetery or other entity converts accounts previously trusted to storage
				and presents satisfactory proof to the board that the merchandise to be stored
				is the same product selected by the customer and satisfactory proof of
				compliance with all storage requirements, the board may, at its discretion,
				authorize the withdrawal consistent with the requirements contained in the
				Louisiana Cemetery Act and the rules of the board. If the cemetery or other
				entity intends to substitute the product previously selected by the customer, a
				certification of acceptance of the substituted product must be obtained from
				the customer and retained by the cemetery or other entity in the contract file
				of the customer prior to the approval of the withdrawal by the board.
F. For the purposes of withdrawal,
				certification of delivery shall include:
1.
				for services:
a. a copy of the death
				certificate; or
b. a copy of the
				burial transit permit; or
c. a copy
				of the published obituary ;
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 17 - Merchandise Trust Funds › Section XIII-1707 - Annual Reports Required

Current through Register Vol. 50, No. 6, June 20, 2024
A. All
				cemeteries and other entities shall submit a report and the report filing fee
				to the board, on the forms prescribed by the board, within six months after the
				close of the cemetery's or other entity's tax reporting year.
B. All trustees of merchandise trust funds
				shall submit a report to the board, on the forms prescribed by the board,
				within 90 days after the close of the cemeterys or other entitys tax reporting
				year, or within 60 days from resignation as trustee. The assets of the trust
				shall be reported on a cost basis.
1. All
				trustees of merchandise trust funds shall amortize bond premiums and discounts
				and adjust the cost value accordingly over the life of the bond to ensure the
				cost of the bond will be equivalent to the value of the bond at
				acquisition.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 17 - Merchandise Trust Funds › Section XIII-1709 - Trust Reconciliation

Current through Register Vol. 50, No. 6, June 20, 2024
A. In
				the event of a change of ownership or control of a cemetery, cemetery
				authority, or other entity, documentation that demonstrates that the existing
				merchandise trust fund complies with title 8 and these rules shall be submitted
				to the board.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  8:67.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 17 - Merchandise Trust Funds › Section XIII-1711 - General Storage Requirements

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Stored merchandise must be comprised of materials that are designed to
				withstand prolonged storage without adversely affecting the structural
				integrity or aesthetic characteristics of such merchandise.
1. Personal property delivery pursuant to
				R.S.
				8:502.1(2) and (3) shall not
				apply to merchandise comprised of materials subject to deterioration including,
				but not limited to caskets and urns, which is not delivered within 120 days
				after entering into such contract, and shall not be stored by the
				cemetery.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 17 - Merchandise Trust Funds › Section XIII-1713 - Administration and Investment of Merchandise Trust Funds

Current through Register Vol. 50, No. 6, June 20, 2024
A. As provided for by.
				R.S.
				8:509, merchandise trust funds shall be
				administered and invested in conformity with the perpetual care provisions of
				the Louisiana Cemetery Act and these rules.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  8:67.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 19 - On-Site Inspections and Examinations › Section XIII-1901 - On-Site Inspections and Examinations Generally

Current through Register Vol. 50, No. 6, June 20, 2024
A. The board shall have the right to make
				on-site inspections and examinations of cemetery authorities or other entities
				to verify compliance with the requirements of Title 8 and these rules at any
				time during normal working hours and by any employee of the board or other
				person designated by the board to do so.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  8:66 and
				  R.S.
				  8:67.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 19 - On-Site Inspections and Examinations › Section XIII-1903 - On-Site Inspections and Examinations of Trust Funds [Formerly Section 1305]

Current through Register Vol. 50, No. 6, June 20, 2024
A. The board
				shall have the right to make on-site inspections and examinations of the
				perpetual or endowed care trust funds or the merchandise trust funds of a
				cemetery authority or other entity andits books and records pertaining thereto
				at any time during normal working hours and by any employee of the board or
				other person designated by the board to do so.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  8:67.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 19 - On-Site Inspections and Examinations › Section XIII-1905 - Records

Current through Register Vol. 50, No. 6, June 20, 2024
A. At a minimum,
				the following records shall be made available to the board for the purposes of
				the on-site examinations or inspections:
1.
				financial, accounting, ledgers, and trust records.
a. for the sale, transfer, or conveyance of
				any interment space or interment right, and the sale of any cemetery related
				merchandise or services, the accounting records must delineate all payments
				made under a purchase agreement or contract, less sales tax and interest or
				finance charges, if any, and the portion of the payment upon which deposits are
				required to the perpetual or endowed care trust fund or the merchandise trust
				fund;
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 19 - On-Site Inspections and Examinations › Section XIII-1907 - Verification of Compliance [Formerly Section 1305]

Current through Register Vol. 50, No. 6, June 20, 2024
A. During any such on-site examination the
				representative of the board shall, including, without limitation:
1. ascertain whether all deposits required to
				be made to the trust funds have been timely made by the cemetery or other
				entity;
2. ascertain whether trust
				funds are being administered pursuantto title 8 and the rules of the
				board;
3. ascertain whether books
				and records of the cemetery or other entity are being maintained pursuant to
				title 8 and the rules of the board;
4. inspect the grounds and other facilities
				of the cemetery to determine if perpetual care maintenance is, in fact, being
				reasonably performed; and
5.
				ascertain whether cemetery related merchandise and services have been delivered
				or stored in compliance with title 8 and the rules of the board.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 19 - On-Site Inspections and Examinations › Section XIII-1909 - Examination Fees

Current through Register Vol. 50, No. 6, June 20, 2024
A. The board shall
				assess the cemetery or other entity the costs associated with the expenses of
				the examination for each trust fund according to the following schedule:
1. if the examination takes two hours or
				less, there will be no fee charged;
2. if the examination takes more than two
				hours, but less than three hours, the fee will be $125 per cemetery, per
				examiner;
3. if the examination
				takes three hours or more, the fee will be $250 per cemetery, per examiner, per
				day, up to two days; and
4. if the
				examination takes more than two days, the cost shall be paid by the cemetery
				authority in an amount not to exceed a total of $500, unless irregularities are
				found, in which case, the cemetery authority shall pay the full cost of the
				examination.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 19 - On-Site Inspections and Examinations › Section XIII-1911 - Report of Examination

Current through Register Vol. 50, No. 6, June 20, 2024
A. The
				board shall furnish a copy of the on-site examination report to the cemetery,
				within a reasonable period of time, specifying any violations or exceptions
				noted during the examination. The cemetery shall have 30 days, after receipt of
				the report, in which to provide the board with a response to any violations or
				exceptions so noted.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  8:67.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 21 - Qualifications of Applicants for Certificates of Authority or a License › Section XIII-2101 - Qualifications [Formerly Section 1501]

Current through Register Vol. 50, No. 6, June 20, 2024
A. The Louisiana Cemetery Act requires the
				board to determine generally whether applicants and their officers, directors,
				owners, and managerial personnel have the ability, experience, financial
				stability and responsibility, integrity, trustworthiness, and have good
				personal and business reputations, in order to ensure that the applicant's
				operation of a cemetery, cemetery sales organization, or cemetery management
				organization will beof permanent benefit to the community in which it is
				located.
B. While no rigid
				specifications, particularly as to character, can be fashioned, some objective
				evidence of a lack of such qualifications should exist before an application is
				denied. Unlessthe applicant produces evidence, acceptable to the board,
				indicating complete rehabilitation, the application should be denied if the
				applicant is an individual who has, or is a firm, association, corporation or
				limited liability company any of whose officers, owners, directors, limited
				liability company managers or managerial personnel has or have:
1. been convicted of a felony;
2. employed misrepresentation or deception in
				obtaining, renewing, or reinstating a license or privilege from a public
				entity, or in seeking a certificate of authority or license from this board;
				or
3. used false or misleading
				advertising or solicitation in any business venture.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 23 - Miscellaneous › Section XIII-2301 - Consumer Complaints

Current through Register Vol. 50, No. 6, June 20, 2024
A. Upon
				receipt of a written consumer complaint on a form prescribed by the board, the
				board on its own or in conjunction with the attorney general may initiate any
				such investigation or inquiry to verify compliance with the Louisiana Cemetery
				Act and the rules of the board.
B.
				The board may require the cemetery that is the subject of the complaint to
				respond to any allegations contained in a properly submitted complaint, in
				writing, within 30 days of the cemetery's receipt of the complaint.
C. Nothing herein shall prohibit the cemetery
				authority, whether notified of a complaint by the board or not, from contacting
				the consumer and attempting to resolve the matter amicably without the
				assistance or intervention of the board.
D. Any inquiry or investigation undertaken
				pursuant to such consumer complaints are considered to be investigations by the
				board for the purposes of R.S. 8:66.1 and 44:4(44).
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  8:66 and
				  R.S.
				  8:67.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 23 - Miscellaneous › Section XIII-2303 - Issuance of Documents Reflecting Title and Rights in Cemetery Spaces

Current through Register Vol. 50, No. 6, June 20, 2024
A. The cemetery
				shall issue a title or certificate of interment right to the purchaser or
				transferee within 30 days of payment in full of the contract or transfer, if
				made without charge.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  8:67.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 23 - Miscellaneous › Section XIII-2305 - Standards for Graves and Required Maps and Plats

Current through Register Vol. 50, No. 6, June 20, 2024
A. A standard adult grave shall measure at
				least 42 inches in width and 96 inches in length, except for preinstalled
				vaults in designated areas and grave spaces for cremated remains.
B. Prior to the first sale of cemetery spaces
				or interment rights, the cemetery shall prepare a map documenting the
				establishment of recoverable internal survey reference markers installed no
				more than 50 feet apart.
C. All
				maps or plats shall include, without limitation:
1. the number of cemetery spaces available
				for sale;
2. the location of each
				cemetery space;
3. the number
				designation assigned to each cemetery space;
4. the dimensions of a standard adult grave
				space;
5. information sufficient to
				locate the map within the land survey submitted to the board.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 23 - Miscellaneous › Section XIII-2307 - Preconstruction Projects

Current through Register Vol. 50, No. 6, June 20, 2024
A. Prior to the
				first sale of a cemetery space or the right of use or interment in any cemetery
				space in a structure that has not yet been constructed or developed, the
				cemetery authority shall submit to the board, on a form prescribed by the
				board, the following:
1. a copy of the
				preliminary plans;
2. a map or plat
				delineating the sections, blocks, plots, avenues, walks, halls, rooms,
				corridors, elevations, or other subdivisions, with descriptive names or
				numbers;
3. a copy of all sales and
				promotional material;
4. a copy of
				the preconstruction/development sales contract; and
5. any such additional information and
				documentation that the board may deem necessary.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIII - Cemetery Industry › Chapter 25 - Construction; Divisibility › Section XIII-2501 - Construction; Divisibility [Formerly Section 1701]

Current through Register Vol. 50, No. 6, June 20, 2024
A. If any provision of these rules or the
				application thereof is held invalid, the remainder of these rules or other
				applications of such provisions shall not be affected.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  8:67.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 1 - General Provisions › Section XIX-101 - Definition of Terms Used in the Rules

Current through Register Vol. 50, No. 6, June 20, 2024
A. The definitions included in the Act are
				used herein with the following additions which apply to LAC 46:XIX, unless
				otherwise indicated in following Chapters.
Act
-the Louisiana Accountancy Act, Act No.
				  473 of the 1999 Regular Session of the Louisiana Legislature, or as it may
				  hereafter be amended.
CPA Examination
-the examination which
				  constitutes part of the requirement for a certificate as a Certified Public
				  Accountant (CPA).
Practice in Louisiana
-
a. performing or offering to perform
				professional services as a CPA or CPA firm for a Louisiana based client;
				or
b. maintaining an office in the
				state to provide professional services arising out of or related to the
				specialized knowledge or skills associated with CPAs; or
c. providing any professional service that is
				restricted to licensees by the Act, regardless of whether the service provider
				physically enters the state. "Louisiana based client" refers to an individual
				who is domiciled or resides in Louisiana, and with respect to corporations,
				partnerships, LLCs, LLPs, or other organizations, such term includes those
				entities with a substantial business presence in Louisiana, including without
				limitation, those having executive offices, major divisions, or a principal
				place of business located in Louisiana.
Signature
-a mark or sign made by an
				  individual on an instrument or document to signify knowledge, approval,
				  acceptance, or obligation. Acceptable forms of signature include written (or
				  wet), electronic (E-signature), and digital signatures.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 3 - Operating Procedures › Section XIX-301 - Officers

Current through Register Vol. 50, No. 6, June 20, 2024
A. The officers
				shall be chair, secretary, and treasurer. The duties of the respective officers
				shall be the usual duties assigned to the respective office. The newly elected
				officers shall assume the duties of their respective offices on the first day
				of the month following the election of the officers.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  37:71 et seq.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 3 - Operating Procedures › Section XIX-303 - Fiscal Year

Current through Register Vol. 50, No. 6, June 20, 2024
A. The fiscal year
				of the board shall end on June 30 of each year. The annual meeting shall be
				held as soon as practical after the close of the fiscal year, at which meeting
				the board shall elect its officers who shall serve until the next annual
				meeting or until their successors assume their duties.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  37:71 et seq.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 3 - Operating Procedures › Section XIX-305 - Duties of the Secretary

Current through Register Vol. 50, No. 6, June 20, 2024
A. The duties
				of the secretary include, but are not limited to the following.
1. It shall be the duty of the secretary to
				determine when the prerequisites and procedures required by the Act and by the
				board for taking the CPA examination have been satisfactorily completed by an
				applicant.
2. The secretary shall
				determine when, in his opinion, the prerequisites and procedures required by
				the Act and by the board shall have been satisfactorily completed in respect to
				issuance of certificates and/or firm permits and he shall submit at each
				meeting of the board, for its approval or disapproval, current tabulations
				thereof, listing the names of the persons concerned.
3. The secretary shall list in the minutes of
				the board all persons approved for the issuance of certificates and/or firm
				permits and all persons whose certificates and/or firm permits are revoked,
				suspended, expired, or reinstated.
4. It shall be the responsibility of the
				secretary to see that official registers of all persons who have received
				certificates or firm permits from the board are maintained.
5. It shall be the responsibility of the
				secretary that annual listings of all certified public accountants, registrants
				in inactive or retired status, and CPA firms are maintained.
6. The secretary may delegate duties related
				to his areas of responsibility to the executive director and/or other board
				personnel as may be appropriate in the circumstances.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 3 - Operating Procedures › Section XIX-307 - Duties of the Treasurer

Current through Register Vol. 50, No. 6, June 20, 2024
A. The duties
				of the treasurer include, but are not limited to:
1. responsibility for the maintenance of the
				accounts of the board and the preparation of a financial report once a year, as
				of June 30; and
2. submittal of an
				annual budget to the board for its approval;
3. the treasurer may delegate duties related
				to his areas of responsibility to the executive director and/or other board
				personnel as may be appropriate in the circumstances.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 3 - Operating Procedures › Section XIX-309 - Meetings

Current through Register Vol. 50, No. 6, June 20, 2024
A. Any public
				meeting may be called by the chair or by joint call of at least two of its
				members, to be held at the principal office of the board, or at such other
				place as may be fixed by the board. Regularly scheduled board meetings are
				usually held quarterly.
B. Meetings
				of the board shall be conducted in accordance with
Robert's Rules of
				Order
insofar as such rules are compatible with the laws of the state
				governing the board or its own resolutions as to its conduct. The chair or
				presiding officer shall be entitled to vote on every issue for which a vote is
				called.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  37:71 et seq.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 3 - Operating Procedures › Section XIX-311 - Monthly Compensation

Current through Register Vol. 50, No. 6, June 20, 2024
A. The
				officers of the board shall receive compensation of $250 per month and other
				members shall receive $200 per month. This compensation shall be for time
				expended by such members in conducting and/or monitoring examinations,
				attending board meetings and hearings, issuing of certificates and firm
				permits, conducting investigations, and discharging other duties and powers of
				the board.
B. A new appointee to
				the board shall be seated at the first board meeting he attends following his
				qualification as required by
				R.S.
				37:74. A new appointee's compensation shall
				commence the month he is seated.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  37:71 et seq.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 3 - Operating Procedures › Section XIX-313 - Paid Out of Treasury

Current through Register Vol. 50, No. 6, June 20, 2024
A. The
				compensation of board members and all other necessary expense incurred by the
				board in carrying out its duties as well as expense for operating the office of
				the board, conducting investigations (including the hiring of investigators and
				counsel), examinations and the issuance of firm permits and certificates shall
				be paid out of the treasury of the board.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  37:71 et seq.