1. 1. No person may engage in the business of operating a cemetery in this state without first obtaining a certificate of authority from the Board.

2. 2. Applications for a certificate of authority to operate a cemetery must be filed with the Board. Each application must be accompanied by:

   1. (a) A filing fee of $1,000 and any other fees related to the application. No part of the fees is refundable.

   2. (b) A copy, certified by the proper officials, of the:

      1. (1) Articles of incorporation, if any.
      2. (2) Bylaws of the corporation, if any.
      3. (3) Application to the city or county planning commission for a use permit or the rezoning for the proposed cemetery.
      4. (4) Land use or zoning permit.
      5. (5) Declaration of dedication of land to cemetery purposes.
      6. (6) Deed, contract of purchase or other document which provides the applicant with merchantable title to the land dedicated.
      7. (7) Endowment care trust fund agreement executed by the proper officers of the cemetery authority.

   3. (c) A statement, executed by the proper officers of the applicant, setting forth:

      1. (1) If the applicant is a corporation, the names and addresses of the board of directors and officers.
      2. (2) If the applicant is not a corporation, the names and addresses of the natural persons in charge.
      3. (3) The names and addresses of the trustees of the endowment care fund.

      4. (4) The name and address of the person in charge of sales.

         The statement must contain a description of the general character, experience and fitness to engage in the cemetery business for each person named.

   4. (d) A complete, detailed and audited financial statement showing assets, liabilities and reserve.
   5. (e) An itemized statement of all estimated receipts and expenditures for the succeeding 2-year period or such other period as may be required by the Board.
   6. (f) A map of the proposed cemetery in such detail and size as may be required by the Board.
   7. (g) A statement of the proposed plan of operation in such detail as may be required by the Board.
   8. (h) A statement of the amount deposited in the endowment care fund and the type of investment made of such amount.
   9. (i) A statement from the depository showing the deposit in the endowment care fund of the amount required by NRS 452.120 and 452.130.
   10. (j) Such other information as may be required by written notice from the Board.

3. 3. Upon request, the Board shall provide to the Administrator a copy of the following information contained in an application for a certificate of authority filed with the Board pursuant to this section:

   1. (a) The endowment care trust fund agreement;
   2. (b) The names and addresses of the trustees of the endowment care fund; and
   3. (c) The statements described in paragraphs (h) and (i) of subsection 2.

(Added to NRS by 1971, 2063; A 1993, 2607; 2003, 1280)