NRS452.120. “Endowment care cemetery” defined; requirements for deposit.

      1.  An “endowment care cemetery” is one which must have deposited in its endowment care fund no later than 30 days following the end of the month in which the final payment is received for the sale of a grave, lawn crypt space, niche or mausoleum crypt not less than the following amounts for interment spaces and memorial markers and monuments sold or disposed of:

      (a) Five dollars per square foot for each grave space.

      (b) Five dollars per square foot for each lawn crypt space.

      (c) Forty dollars for each single niche in a columbarium or mausoleum.

      (d) One hundred twenty-five dollars for each single adult mausoleum crypt.

      (e) One hundred twenty-five dollars for the first adult crypt of a tandem companion mausoleum crypt.

      (f) One hundred dollars for each additional crypt of a tandem companion mausoleum crypt.

      (g) Sixty dollars for each mausoleum crypt which is less than one-half the size of an adult crypt as measured in cubic feet.

      (h) A sum equal to 20 percent of the cost of each privately built mausoleum crypt.

      (i) Ten dollars per square foot for each lawn space niche.

      (j) Twelve cents per square inch of top surface face for each memorial marker and for each foundation for an upright monument.

      (k) Twelve cents per square inch of top surface face for each memorial lawn niche marker.

      2.  The deposits required by subsection 1 must be made not later than 30 days after the end of the month in which the final payment for any grave, lawn crypt space, niche or crypt is made.

      [8:138:1953]—(NRS A 1971, 2073; 1989, 1088)