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§ 20-17-1001. Title

This subchapter may be cited as the “Cemetery Act for Perpetually Maintained Cemeteries”.

§ 20-17-1002. Definitions

As used in this subchapter: (1) “Care and maintenance” means the continual maintenance of the cemetery grounds and graves in keeping with a properly maintained cemetery; (2) “Cemetery” means any land or structure in this state dedicated to and used or intended to be used for interment of human remains. It may be either a […]

§ 20-17-1003. Application of subchapter — Exceptions

(a) This subchapter applies to all cemeteries and burial grounds located in the State of Arkansas unless the cemetery is owned and operated by: (1) A church or similar religious organization; (2) A municipality or county government; (3) A family, exclusively for its own family use; or (4) A community nonprofit association in which no […]

§ 20-17-1007. Examination of cemetery

(a) (1) An examined cemetery company shall pay the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services for the examination: (A) One hundred dollars ($100) per day for each examiner who conducts the examination; and (B) The amount necessary to reimburse the travel, meal, and lodging expenses of each examiner. (2) An examination […]

§ 20-17-1008. Permit — Application

(a) (1) Before making application to the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services for a permit to establish and operate a new cemetery or for the extension of the boundaries of an existing cemetery, the person proposing to make application shall publish weekly for three (3) weeks in a newspaper of […]

§ 20-17-1009. Permit — Investigation by Department of Health

(a) Upon submission of an application to the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services for the issuance of a permit for a new cemetery or for an extension of the boundaries of an existing cemetery, the applicant shall request that the Department of Health investigate the proposed cemetery location or extension […]

§ 20-17-1011. Permit — Amendment

(a) Whenever it is proposed that any cemetery subject to this subchapter amend its present permit, whether for construction of a mausoleum, reduction of boundaries, reduction or increase in percentage of gross sales proceeds to be placed in the permanent maintenance fund, or other amendment, then the cemetery company shall file an application for amendment […]

§ 20-17-1012. Permit — Transfer of ownership — Definition

(a) As used in this section, “controlling interest” means the direct or indirect power to direct the management and policies of a perpetual care cemetery or cemetery company by contract or otherwise, other than as an officer or employee of the perpetual care cemetery or cemetery company. (b) (1) (A) If a change is proposed […]

§ 20-17-1013. Permanent maintenance fund generally

(a) (1) (A) The permanent maintenance fund is a trust fund for the purpose of administration, care, and maintenance of the cemetery, including lots, graves, spaces, crypts, niches, and burial rights. (B) The principal of the permanent maintenance fund shall be preserved. (2) (A) The net income generated from the investment of the principal of […]

§ 20-17-1014. Permanent maintenance fund trustees

(a) The net income from the permanent maintenance fund shall only be used for general maintenance, administration, and preservation of the perpetual care cemetery. (b) A cemetery company shall establish a permanent maintenance fund with or transfer the permanent maintenance fund to: (1) A state or national bank or federal savings bank with trust powers; […]

§ 20-17-1015. Permanent maintenance fund — Annual report

(a) (1) Within seventy-five (75) days after the end of each calendar year, the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services shall require the trustee of the permanent maintenance fund to file under oath a detailed annual report of the condition of the fund. (2) The annual report shall include: (A) A […]

§ 20-17-1016. Permanent maintenance fund — Required deposits

(a) Unless a greater amount is established by rule of the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services, a cemetery company shall deposit into its permanent maintenance fund a sum not less than: (1) Twenty percent (20%) of the gross proceeds from the sale of a lot or grave space in its […]

§ 20-17-1018. Violations, criminal penalties, and remedies

(a) In addition to the civil provisions of this subchapter, it shall be unlawful for any person to: (1) Advertise or operate all or part of a cemetery as a perpetual care cemetery or permanent maintenance cemetery without holding a valid permit issued by the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services; […]

§ 20-17-1019. Conveyance of lots

(a) (1) An instrument conveying all or part of a burial lot or burial plot shall be issued to the purchaser upon full payment of the purchase price of the burial lot or burial plot. (2) The cemetery company shall not use an instrument to convey a burial lot or burial plot unless the form […]

§ 20-17-1021. Disposition of contributions and fees

(a) All contributions imposed under this subchapter shall be: (1) Deposited into the respective permanent maintenance fund of the cemetery company upon which the contribution is imposed; and (2) Paid within forty-five (45) days of imposition. (b) All fees imposed under this subchapter shall be paid to the State Board of Embalmers, Funeral Directors, Cemeteries, […]

§ 20-17-1022. Records required

(a) All cemetery companies shall make and keep accounts and records which shall indicate that they have made the required contributions to the permanent maintenance fund. The burden is upon the cemetery company to maintain the accounts and records. (b) Unless otherwise approved by the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services, […]

§ 20-17-1023. Annual report of condition of cemetery company

(a) (1) Within seventy-five (75) days after the end of the calendar year, a cemetery company shall file with the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services a report under oath of its condition. (2) The report shall include without limitation: (A) The name and contact information of: (i) The cemetery company; […]