{"data":{"id":"us-va/va.-code-54.1-2323","jurisdiction":"us-va","citation":"Va. Code § 54.1-2323","heading":"Financial records required","body":"The cemetery company shall file with the Board detailed accounts of all transactions, receipts and accounts receivable subject to the ten percent trust requirement and of all expenditures of income from the perpetual care trust fund at such times as required by the Board.1998, cc. 708, 721.","path":["Title 54.1. PROFESSIONS AND OCCUPATIONS","Subtitle II. PROFESSIONS AND OCCUPATIONS REGULATED BY THE DEPARTMENT OF PROFESSIONAL AND OCCUPATIONAL REGULATION AND BOARDS WITHIN THE DEPARTMENT","Chapter 23.1. CEMETERY OPERATORS, PERPETUAL CARE TRUST FUNDS AND PRENEED BURIAL CONTRACTS"],"source_url":"https://law.lis.virginia.gov/vacode/54.1-2323/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:24Z","sha256":"284234e929a0bbaacc21024e344c467936ec61d86157d435107b963007ee44e5","source_id":"us-va","stale":true,"prev":"us-va/va.-code-54.1-2322","next":"us-va/va.-code-54.1-2324"},"notice":"GroundRules: Original legal text. Not legal advice."}