Arkansas § 23-61-1109 Cemeteries and cemetery companies

Arkansas Statutes

§ 23-61-1109 — Cemeteries and cemetery companies

Arkansas § 23-61-1109

Title23

This text of Arkansas § 23-61-1109 (Cemeteries and cemetery companies) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 23-61-1109 (2026).

Text

(a)The State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services may:

(1)(A) Conduct periodic, special, or other examinations of a cemetery or cemetery company, including without limitation an examination of the physical condition or appearance of the cemetery, the financial condition of the cemetery company and any trust funds maintained by the cemetery company, and other examinations that the board or Insurance Commissioner deems necessary or appropriate in the public interest.

(B)An examination under subdivision (a)(1)(A) of this section shall be carried out by:

(i)A member or representative of the board;

(ii)A certified public accountant or registered public accountant as authorized under § 20-17-1007 ; or (iii) The State Insurance Department;

(2)Issue or amend

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(a) The State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services may: (1) (A) Conduct periodic, special, or other examinations of a cemetery or cemetery company, including without limitation an examination of the physical condition or appearance of the cemetery, the financial condition of the cemetery company and any trust funds maintained by the cemetery company, and other examinations that the board or Insurance Commissioner deems necessary or appropriate in the public interest. (B) An examination under subdivision (a)(1)(A) of this section shall be carried out by: (i) A member or representative of the board; (ii) A certified public accountant or registered public accountant as authorized under § 20-17-1007 ; or (iii) The State Insurance Department; (2) Issue or amend permits to operate a cemetery under this subchapter; (3) Suspend or revoke permits to operate a cemetery when a cemetery fails to comply with this subchapter, rules promulgated under this subchapter, or any order of the board; (4) Make rules and forms to enforce this subchapter; (5) Require cemetery companies to observe minimum accounting principles and practices and make and keep the books and records for a period of time as the board may prescribe by rule; (6) Require a cemetery company to properly care for, maintain, and preserve a cemetery; (7) Require additional contributions to the permanent maintenance fund of the cemetery under this subchapter, including without limitation contributions not to exceed three thousand dollars ($3,000) whenever a cemetery company fails to properly care for and maintain or preserve the cemetery; (8) Apply to Pulaski County Circuit Court or the circuit court of the county in which the cemetery is located for appointment of a receiver or conservator of the cemetery company or its permanent maintenance fund when it appears to the board that a cemetery company is insolvent or that the cemetery company, its officers, directors, agents, or the trustees of its permanent maintenance fund, have violated this subchapter and the rules promulgated under this subchapter or have failed to comply with any board order; (9) Increase by rule the amount of a deposit required under § 20-17-1016 if the board determines that a greater sum is necessary to assure that the permanent maintenance fund will earn sufficient income to provide for the care and maintenance of the cemetery; and (10) (A) Purchase insolvent, licensed perpetual care cemeteries that have been in court-ordered receivership or conservatorship for at least five (5) years. (B) If the taking of legal possession of the cemetery under subdivision (a)(10)(A) of this section requires the payment of consideration, any payment made by the board shall not exceed one thousand dollars ($1,000). (b) A violation of this section is a Class A misdemeanor.