{"data":{"id":"us-nj/n.j.-stat.-45-27-15.1","jurisdiction":"us-nj","citation":"N.J. Stat. § 45:27-15.1","heading":"Additional reporting requirements for certain cemetery companies.","body":"1. a. In addition to the Maintenance and Preservation Fund report required pursuant to section 15 of P.L.2003, c.261 (C.45:27-15), every cemetery company:\n(1)\twhich files an Internal Revenue Service Form 990 shall also file a copy of that form and a copy of its annual financial report filed with the Attorney General pursuant to subsection d. of section 7 of P.L.1994, c.16 (C.45:17A-24) with the New Jersey Cemetery Board;\n(2)\twhich does not file an Internal Revenue Service Form 990 or which files an Internal Revenue Service Form 990 EZ shall file with the New Jersey Cemetery Board a copy of its annual financial report filed with the Attorney General pursuant to subsection d. of section 7 of P.L.1994, c.16 (C.45:17A-24); or\n(3)\twhich is not required to file an annual financial report with the Attorney General pursuant to subsection d. of section 7 of P.L.1994, c.16 (C.45:17A-24), shall file such other financial information as required by the board by regulation.\nb.\tThe form, information or report required by this section shall be filed at least annually and at the same time as the Maintenance and Preservation Fund report required pursuant to section 15 of P.L.2003, c.261 (C.45:27-15).\nc.\tIf the form, information or report filed pursuant to this section is inadequate to apprise the board of the information it requires to administer the provisions of this section effectively, it shall request a supplemental report and it may order an investigation of the operations of the cemetery company.\nL.2013, c.201, s.1.","path":["TITLE 45 PROFESSIONS AND OCCUPATIONS"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"562d9121189e1e2f6ab0cb419d9c10a07d4d74e25fb2faf871adea3658e86b03","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-45-27-15","next":"us-nj/n.j.-stat.-45-27-16"},"notice":"GroundRules: Original legal text. Not legal advice."}