Nebraska § 12-512.04 - Perpetual care trust fund; audit; exception; filing; expense.
Full text of Nebraska Revised Statutes of Nebraska § 12-512.04 — Perpetual care trust fund; audit; exception; filing; expense., with citation guidance and answers to common questions.
§ 12-512.04. Perpetual care trust fund; audit; exception; filing; expense.
On June 30 of each year, the individual trustees or corporate trustee, as the case may be, of a perpetual care trust fund shall have an audit of the perpetual care trust fund made by a certified public accountant except as otherwise provided in section 12-531. The report of such audit by the auditor shall be filed within thirty days after June 30 of such year with the county clerk of the county in which the cemetery is located. The expense of the audit and the filing fee of the report shall be paid by the cemetery association.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 12-512.04
What does Revised Statutes of Nebraska § 12-512.04 cover?
Section 12-512.04 ("Perpetual care trust fund; audit; exception; filing; expense.") is part of the Revised Statutes of Nebraska, the codified statutory law of Nebraska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nebraska § 12-512.04?
A common citation format is "Revised Statutes of Nebraska § 12-512.04" (Nebraska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nebraska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nebraska official source linked on this page or consult a licensed Nebraska attorney.
How does Nebraska § 12-512.04 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nebraska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nebraska.