Indiana Code 23-14-31-24. Annual report
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Sec. 24. (a) Each crematory authority shall file an annual report with the board. The report must include any changes in the information required under section 22 of this chapter or a statement indicating that no changes have occurred.
(c) If the fiscal year of a crematory authority is not the calendar year, the crematory authority shall file the annual report within seventy-five (75) days after the end of the crematory authority’s fiscal year.
(b) Except as provided in subsection (c), the annual report must be filed not later than ninety (90) days after the end of the fiscal year of the crematory authority.
Terms Used In Indiana Code 23-14-31-24
- board: means the state board of funeral and cemetery service established by IC 25-15-9-1. See Indiana Code 23-14-31-3
- crematory: means a building or structure, including a holding facility where human remains are or are intended to be cremated. See Indiana Code 23-14-31-11
- crematory authority: means the legal entity or the entity's authorized representative that is registered by the board to operate a crematory and to perform cremations. See Indiana Code 23-14-31-12
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(d) If a crematory authority files a written request for an extension and demonstrates good cause for the extension, the board shall grant an extension of not more than sixty (60) days for filing the annual report.
(e) If a crematory authority fails to submit an annual report to the board within the time specified in subsection (c) or (d), the board may take any of the actions allowed by IC 25-15-9.
As added by P.L.231-1995, SEC.2.