LAC 46:XIII.901. Records Required to be Maintained

A. Every cemetery or cemetery authority, whether holding a certificate of authority or not, shall maintain accurate, complete, and legible records of any books, contracts, records, or documents pertaining to, prepared in, or generated by, the cemetery including, but not limited to: 1. forms, including, but not limited to: a. contracts and deeds; b. titles; and c. certificates of interment rights; 2. reports; 3. accounting records; 4. ledgers; 5. electronic records; 6. cemetery space ownership records; 7. interment records; 8. maps and plats; 9. current and historic price lists; 10. current and historic rules of the cemetery, if any; and 11. trust records. B. The records referenced in this Section shall be known as “records pertaining to the operation and business of a cemetery.”