17-1312a.Registration of cemetery corporation with secretary of state;
failure
to register, penalty; annual statement; maintenance fund; audit or examination
of accounts, assessment of expenses.
(a) Each cemetery corporation formed under the laws of
the state of Kansas and each foreign corporation granted a certificate of
authority to own or operate a cemetery within the state of Kansas shall
register with the secretary of state before commencing business in Kansas.
Each cemetery corporation shall prepare and forward to the secretary of
state at the time it is required to make an annual report under the Kansas
general corporation code, or if no such report is required then on January
1 in each year, a statement verified by the treasurer of said corporation
describing the corpus and any accumulated income on the preceding December
31, or on the last day of its fiscal year if it does not use the calendar
year in its accounts, in each permanent maintenance fund established by
said corporation, the cost and the market value on said date of each security
then held in each such fund, and the income of and disbursements from each
such fund during the calendar or fiscal year then ended. This statement
shall otherwise be in such form as the secretary of state shall prescribe.
Whenever the secretary of state shall determine that any cemetery corporation
required by this act to be registered has failed or refused to do so, the
secretary of state may notify the county attorney or district attorney of
the county in which such cemetery corporation is located, and such county
attorney or district attorney shall commence prosecution against such cemetery
corporation. Any cemetery corporation which fails to register with the
secretary
of state shall be liable for a civil penalty of not to exceed $1,000.
(b) Whenever and as often as deemed necessary, the secretary
of state, or an employee designated by the secretary of state, may audit
or otherwise examine any cemetery corporation books and accounts. Whenever
such an audit or examination is so made, the cemetery corporation shall
pay such expenses as shall be assessed by the secretary of state pursuant
to K.S.A. 75-442.
History: L. 1968, ch. 330, § 5; L. 1974, ch. 95, § 1; L. 1978,
ch. 76, § 3;
L. 1988, ch. 94, § 5; July 1.
17-1312a.Registration of cemetery corporation with secretary of state;
failure
to register, penalty; annual statement; maintenance fund; audit or examination
of accounts, assessment of expenses.
(a) Each cemetery corporation formed under the laws of
the state of Kansas and each foreign corporation granted a certificate of
authority to own or operate a cemetery within the state of Kansas shall
register with the secretary of state before commencing business in Kansas.
Each cemetery corporation shall prepare and forward to the secretary of
state at the time it is required to make an annual report under the Kansas
general corporation code, or if no such report is required then on January
1 in each year, a statement verified by the treasurer of said corporation
describing the corpus and any accumulated income on the preceding December
31, or on the last day of its fiscal year if it does not use the calendar
year in its accounts, in each permanent maintenance fund established by
said corporation, the cost and the market value on said date of each security
then held in each such fund, and the income of and disbursements from each
such fund during the calendar or fiscal year then ended. This statement
shall otherwise be in such form as the secretary of state shall prescribe.
Whenever the secretary of state shall determine that any cemetery corporation
required by this act to be registered has failed or refused to do so, the
secretary of state may notify the county attorney or district attorney of
the county in which such cemetery corporation is located, and such county
attorney or district attorney shall commence prosecution against such cemetery
corporation. Any cemetery corporation which fails to register with the
secretary
of state shall be liable for a civil penalty of not to exceed $1,000.
(b) Whenever and as often as deemed necessary, the secretary
of state, or an employee designated by the secretary of state, may audit
or otherwise examine any cemetery corporation books and accounts. Whenever
such an audit or examination is so made, the cemetery corporation shall
pay such expenses as shall be assessed by the secretary of state pursuant
to K.S.A. 75-442.
History: L. 1968, ch. 330, § 5; L. 1974, ch. 95, § 1; L. 1978,
ch. 76, § 3;
L. 1988, ch. 94, § 5; July 1.
17-1312a.Registration of cemetery corporation with secretary of state;
failure
to register, penalty; annual statement; maintenance fund; audit or examination
of accounts, assessment of expenses.
(a) Each cemetery corporation formed under the laws of
the state of Kansas and each foreign corporation granted a certificate of
authority to own or operate a cemetery within the state of Kansas shall
register with the secretary of state before commencing business in Kansas.
Each cemetery corporation shall prepare and forward to the secretary of
state at the time it is required to make an annual report under the Kansas
general corporation code, or if no such report is required then on January
1 in each year, a statement verified by the treasurer of said corporation
describing the corpus and any accumulated income on the preceding December
31, or on the last day of its fiscal year if it does not use the calendar
year in its accounts, in each permanent maintenance fund established by
said corporation, the cost and the market value on said date of each security
then held in each such fund, and the income of and disbursements from each
such fund during the calendar or fiscal year then ended. This statement
shall otherwise be in such form as the secretary of state shall prescribe.
Whenever the secretary of state shall determine that any cemetery corporation
required by this act to be registered has failed or refused to do so, the
secretary of state may notify the county attorney or district attorney of
the county in which such cemetery corporation is located, and such county
attorney or district attorney shall commence prosecution against such cemetery
corporation. Any cemetery corporation which fails to register with the
secretary
of state shall be liable for a civil penalty of not to exceed $1,000.
(b) Whenever and as often as deemed necessary, the secretary
of state, or an employee designated by the secretary of state, may audit
or otherwise examine any cemetery corporation books and accounts. Whenever
such an audit or examination is so made, the cemetery corporation shall
pay such expenses as shall be assessed by the secretary of state pursuant
to K.S.A. 75-442.
History: L. 1968, ch. 330, § 5; L. 1974, ch. 95, § 1; L. 1978,
ch. 76, § 3;
L. 1988, ch. 94, § 5; July 1.
