Indiana § 30-2-13-31 - Annual report

§ 30-2-13-31. Annual report

Sec. 31. (a) A seller who is required to register under this article, a cemetery under IC 25-15-9-17, a funeral home under IC 25-15, and a perpetual care fund under IC 23-14-48 shall file an annual report with the board that provides the following information:

(1) The name and location of each seller, cemetery, funeral home, and perpetual care fund.

(2) The name and business address of the owner and the names and business addresses of the resident agent and chief officer if the owner is not a natural person.

(3) If a cemetery, the amount of funds received by the owner during the previous fiscal year that are subject to trust requirements set forth in IC 23-14-48 and the amount required to be placed in trust, the amount of funds actually placed in trust to satisfy the requirements of IC 23-14-48, the name and address of the trustee, and if the funds are not held in trust by a corporate trustee, the name of the corporate surety and the amount of the trustee's fidelity bond as required by IC 23-14-51-4.

(4) The amount of money or identity of other property received subject to the trust or escrow requirements of this chapter, the amount required to be placed in trust or escrow, the amount actually placed in trust or escrow, and the name and address of the trustee.

(5) For a holder of a certificate of authority under section 33 of this chapter, the information that is listed in section 33(b)(2) through 33(b)(4) of this chapter.

(b) The annual report required by this section must meet the following requirements:

(1) Be made on a form prescribed and furnished by the board.

(2) Be signed by the owner if an individual or by the president or vice president and the treasurer or secretary if the owner is not an individual.

(3) Be notarized and affirmed under penalties of perjury by the individuals signing the annual report.

(4) Be filed in the office of the board by the seller not later than ninety (90) days after the end of the seller's fiscal year.

(5) Be accompanied by an annual fee of ten dollars ($10) if the seller is a funeral home or cemetery.

(6) Be accompanied by the fee required by section 27 of this chapter.

(c) Each geographic location of a seller is a separate and distinct business and requires a separate report.

(d) The board may suspend the certificate of authority of a seller who fails to file the seller's annual report within the period required under this section.

As added by P.L.200-1991, SEC.1. Amended by P.L.207-1993, SEC.32; P.L.241-1995, SEC.13; P.L.52-1997, SEC.55; P.L.195-1997, SEC.3; P.L.253-1997(ss), SEC.28.