FAQ

Q. What cemeteries are required to file reports with the Secretary of State?
A.
All cemetery organizations must file, except those that are empowered to issue bonds in payment of which taxes may be levied; nonprofits formed for religious purposes and constituting an established church that conveys lots only to members or their relatives; nonprofits existing on March 1, 1968, and located in an urban county; or those with a permanent maintenance fund of less than $10,000 organized before January 1, 1900, and operated continuously since that date.

Q. Are all cemeteries required to register with the Secretary of State?
A.
Yes, Form CER must be submitted to the Secretary of State's office prior to commencing business in Kansas (K.S.A. 17-1312a). Failure to register may result in a civil penalty not to exceed $1,000.00.

Q. If I think the cemetery is exempt from filing the reports, what do I do?
A.
Request and submit an Assertion of Exemption form.

Q.When did the $20 fees go into effect?
A.
January 1, 2011

Q.How will the fees be used?
A.
The Office of the Secretary of State receives no funding from the state general fund to perform the statutorily required auditing duties. These fees will be used to pay for auditing staff and some travel expenses.

Q.Why are the reports and fees due quarterly?
A.
As of January 1, 2012, Kansas statute requires certain cemeteries to file quarterly reports. Receiving these reports will provide a more efficient and effective way for auditing and may give consumers more confidence in the process. The annual report requirement was eliminated for 2012 and beyond. 2011 annual reports are still due at their normal time.

Q.Do I have to pay a $20 fee on each burial space?
A.
Yes, a $20 fee is assessed on each burial space sold. If you sell a contract for 3 burial spaces, $60 is due.

Q.Can fees be charged to purchasers?
A.
It is permissible for the cemetery to charge the fee to the purchaser.
Note: the permanent maintenance trust funding requirement is based on the gross sales price of the burial space, less tax. Ex: $400 space + $20 secretary of state fee = $420 sales price = $63 trust funding requirement

Q.What constitutes preneed merchandise?
A.
Means burial vaults, grave liners, grave boxes, urns, memorials, makers, vases, memorial vases, tombstones, lawn crypts, niches and mausoleum spaces and any merchandise sold, used in, or delivered to cemeteries. Caskets, grave spaces, burial or interment rights, and developed or existing lawn crypts, mausoleum spaces or niches are not preneed cemetery merchandise.

Q.What constitutes preneed burial products or services?
A.
Means any casket or service incidental to the burial of a body or the placement of a memorial, maker, vase, or tombstone.

Q.How can I pay the fees?
A.
A check made payable to the Kansas Secretary of State can be mailed, with a payment stub, to the following address:

Kansas Office of the Secretary of State
Attn: Audit Manager
Memorial Hall, 1st Floor
120 SW 10th Avenue
Topeka, KS 66612-1594


The fees can also be paid by credit card (Visa, MasterCard, or Discover) over the phone (785-296-4564) or by mailing a signed payment stub to the following address:

Kansas Office of the Secretary of State
Attn: Audit Manager
Memorial Hall, 1st Floor
120 SW 10th Avenue
Topeka, KS 66612-1594


Q.When are the reports and fees due?
A.
Quarter 1due April 30
Quarter 2due July 30
Quarter 3due October 30
Quarter 4due January 30

Q.How do I submit a quarterly report?
A.
The quarterly report form is available as a PDF and as an Excel spreadsheet. You may submit quarterly reports in either format. Quarterly report forms can be downloaded here.

PDF Options
1. Type directly into the PDF form, print, and mail it along with payment and payment stub to:

Kansas Office of the Secretary of State
Attn: Audit Manager
Memorial Hall, 1st Floor
120 SW 10th Avenue
Topeka, KS 66612-1594

2. Print and complete form by hand and mail it along with payment and payment stub to:

Kansas Office of the Secretary of State
Attn: Audit Manager
Memorial Hall, 1st Floor
120 SW 10th Avenue
Topeka, KS 66612-1594

Excel Spreadsheet Option
1. Complete spreadsheet and email to audit@sos.ks.gov. The fees can be paid by credit card (Visa, MasterCard,American Express, Discover) over the phone (785-296-4564) or by mailing the appropriate fees or credit card information, with a payment stub to:

Kansas Office of the Secretary of State
Attn: Audit Manager
Memorial Hall, 1st Floor
120 SW 10th Avenue
Topeka, KS 66612-1594


Q.If the cemetery does not make any sales, do I still have to file the reports?
A.
Yes, the reports must be filed showing zero sales.

Q.Can I still file the reports monthly, instead of quarterly?
A.
If you use the new quarterly report forms, you may choose to submit them monthly, instead of quarterly.

Q.Will I still be required to file an annual report?
A.
The 2011 annual report is due at your normal filing time. The annual report filing for 2012 and beyond has been eliminated.