55-12-17. Annual financial report.
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/sd/title-55/chapter-55-12/55-12-17·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A perpetual cemetery, as defined in § 55-12-4 , or a perpetual cemetery corporation operating under chapter 47-29 shall file an annual financial report for the preceding fiscal year with the secretary of state by July thirty-first of each year on a form prescribed by the secretary of state if the cemetery has one hundred or more people buried in the cemetery.