La. Rev. Stat. § 8:506
This is the official text of La. Rev. Stat. § 8:506, part of Louisiana’s Rev. Stat — part of the compiled statutory law of Louisiana, published by the state as "Rev. Stat." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Examination by board; expenses
Official statutory text
A. The board may examine the relevant business books and records identified in Subsection C of this Section of any cemetery authority or other entity that is engaged in making contracts for the sale of personal property or services as contemplated in this Chapter at the following time or times:
(1) Once every three years.
(2) Whenever the board determines there is a good cause to believe that a violation of this Chapter has occurred.
(3) Whenever the cemetery authority, other entity, or trustee in charge of merchandise trust funds fails to file the reports required by this Chapter.
(4) Whenever the board is requested by verified petition signed by twenty-five individuals purchasing personal property or services alleging that the cemetery authority or other entity is not in compliance with this Chapter, in which case the examination shall be at the expense of the petitioners.
B. The expense of the examination as provided in this Section shall not exceed two hundred fifty dollars per day for each examiner engaged in the examination, but when the examination requires more than two days, the cost shall be paid by the cemetery authority or other entity in an amount not to exceed a total of five hundred dollars, unless irregularities are found, in which case the cemetery authority or other entity shall pay the full cost of the examination.
C. In making such examination, the board shall:
(1)(a) Have reasonable access to the books and records relating to the merchandise trust funds, their collection and investment, and individual contracts for the sale of personal property or services as described in this Chapter.
(b) Make the books and records available for examination in the principal office of the cemetery authority, other entity, or trustee located within the state of Louisiana.
(2) Inspect and examine the merchandise trust funds to determine their condition and the existence of the investments.
(3) Ascertain if the cemetery authority or other entity has complied with all laws applicable to merchandise trust funds.
D. Any requests for access to books and records which the trustee, cemetery authority, or other entity objects to as being unreasonable, irrelevant, arbitrary, or capricious shall be produced only after the objections are ruled upon by the board after notice and hearing.
Acts 1974, No. 417, §1; Acts 1997, No. 921, §1; Acts 2012, No. 98, §1, eff. Jan. 1, 2013; Acts 2015, No. 222, §1; Acts 2022, No. 574, §1; Acts 2023, No. 381, §1.
(1) Once every three years.
(2) Whenever the board determines there is a good cause to believe that a violation of this Chapter has occurred.
(3) Whenever the cemetery authority, other entity, or trustee in charge of merchandise trust funds fails to file the reports required by this Chapter.
(4) Whenever the board is requested by verified petition signed by twenty-five individuals purchasing personal property or services alleging that the cemetery authority or other entity is not in compliance with this Chapter, in which case the examination shall be at the expense of the petitioners.
B. The expense of the examination as provided in this Section shall not exceed two hundred fifty dollars per day for each examiner engaged in the examination, but when the examination requires more than two days, the cost shall be paid by the cemetery authority or other entity in an amount not to exceed a total of five hundred dollars, unless irregularities are found, in which case the cemetery authority or other entity shall pay the full cost of the examination.
C. In making such examination, the board shall:
(1)(a) Have reasonable access to the books and records relating to the merchandise trust funds, their collection and investment, and individual contracts for the sale of personal property or services as described in this Chapter.
(b) Make the books and records available for examination in the principal office of the cemetery authority, other entity, or trustee located within the state of Louisiana.
(2) Inspect and examine the merchandise trust funds to determine their condition and the existence of the investments.
(3) Ascertain if the cemetery authority or other entity has complied with all laws applicable to merchandise trust funds.
D. Any requests for access to books and records which the trustee, cemetery authority, or other entity objects to as being unreasonable, irrelevant, arbitrary, or capricious shall be produced only after the objections are ruled upon by the board after notice and hearing.
Acts 1974, No. 417, §1; Acts 1997, No. 921, §1; Acts 2012, No. 98, §1, eff. Jan. 1, 2013; Acts 2015, No. 222, §1; Acts 2022, No. 574, §1; Acts 2023, No. 381, §1.
Status: in_force · Read it on the official government site
Need a lawyer in Louisiana?
Find a Louisiana lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.