Each cemetery authority requesting a change of filing date of the endowment care fund report from a calendar year to a fiscal year or a change in fiscal year shall file a petition with the bureau prior to the close of the year of request. The bureau may approve such petition provided that no report shall be for a period of more than 12 months.
(Added by Stats. 2015, Ch. 395, Sec. 13. (AB 180) Effective January 1, 2016.)