Iowa Admin. Code r. 191-101.9

Current through Register Vol. 47, No. 8, October 30, 2024

Rule 191-101.9 - Filing annual reports

(1)Annual reports filed by perpetual care cemeteries.

a. Each year between January 1 and April 30, perpetual care cemeteries shall file a complete and accurate annual report for the prior reporting period, in the form and manner required by the division. For purposes of Iowa Code section 523I.813 and this rule, "reporting period" means a calendar year.

b. This rule shall apply to all perpetual care cemeteries submitting annual reports after January 1, 2017, providing information for the 2016 calendar year reporting period.

(2)Forms and instructions. Forms and instructions for perpetual care cemeteries filing the annual report required by Iowa Code section 523I.813 can be found on the division's website, www.iid.iowa.gov.

Iowa Admin. Code r. 191-101.9

Amended by IAB November 9, 2016/Volume XXXIX, Number 10, effective 12/14/2016

Amended by IAB October 5, 2022/Volume XLV, Number 7, effective 11/9/2022