Tenn. Code Ann. § 46-1-311 — TN Code / Title 46 / Chapter 1 / Section 46-1-311
Deficiency in improvement care fund - Failure to file reports - Effect - Orders
Status: in_force

(a) The commissioner may, upon determining that a deficiency exists in the improvement care fund or that a cemetery company has willfully failed to file annual reports, as provided in § 46-1-302 , of any cemetery or separate geographical site of a cemetery as required by this chapter, order the correction of the deficiency or failure to file, upon the terms and conditions that the commissioner determines to be appropriate. (b) While the owner or operator of the cemetery or separate geographical location is in compliance with the terms and conditions of the order, the provisions of § 46-1-205 relative to the payment of dividends, salaries or compensation shall be suspended. (c) (1) Upon failure of the owner or operator of the cemetery or separate geographical site of a cemetery to correct the deficiency or failure to file as ordered, the commissioner may issue a conditional suspension of the certificate of registration required by § 46-1-103 . (2) The conditional suspension shall be accompanied by an order to correct the deficiency within a stated time, not less than thirty (30) days after issuance of the order. (3) A conditional suspension of the registration certificate shall not have the effect of interrupting the operation of the cemetery company. It is the purpose of this chapter to provide for an orderly transition from operation by the owner to operation by a receiver, in cases where trust fund deficiencies cannot otherwise be corrected. (4) If the deficiency is corrected within the time limit stated, further action on the suspension or receivership shall be terminated; provided, that the termination of a suspension shall not be construed to prohibit further actions toward suspension or receivership if a deficiency is determined to exist at a later time. (d) The commissioner is authorized, upon determining that a substantial deficiency exists in the improvement care fund, to order the cemetery company to correct the deficiency and also to pay to the improvement care fund an amount equal to ten percent (10%) of the deficiency. Acts 1976, ch. 773, § 9; T.C.A., §§ 46-222, 46-2-122; Acts 1995, ch. 485, § 7; T.C.A, § 46-2-311 ; Acts 2006, ch. 1012, § 4.
(a) The commissioner may, upon determining that a deficiency exists in the improvement care fund or that a cemetery company has willfully failed to file annual reports, as provided in § 46-1-302 , of any cemetery or separate geographical site of a cemetery as required by this chapter, order the correction of the deficiency or failure to file, upon the terms and conditions that the commissioner determines to be appropriate.
(b) While the owner or operator of the cemetery or separate geographical location is in compliance with the terms and conditions of the order, the provisions of § 46-1-205 relative to the payment of dividends, salaries or compensation shall be suspended.
(c) (1) Upon failure of the owner or operator of the cemetery or separate geographical site of a cemetery to correct the deficiency or failure to file as ordered, the commissioner may issue a conditional suspension of the certificate of registration required by § 46-1-103 . (2) The conditional suspension shall be accompanied by an order to correct the deficiency within a stated time, not less than thirty (30) days after issuance of the order. (3) A conditional suspension of the registration certificate shall not have the effect of interrupting the operation of the cemetery company. It is the purpose of this chapter to provide for an orderly transition from operation by the owner to operation by a receiver, in cases where trust fund deficiencies cannot otherwise be corrected. (4) If the deficiency is corrected within the time limit stated, further action on the suspension or receivership shall be terminated; provided, that the termination of a suspension shall not be construed to prohibit further actions toward suspension or receivership if a deficiency is determined to exist at a later time.
(1) Upon failure of the owner or operator of the cemetery or separate geographical site of a cemetery to correct the deficiency or failure to file as ordered, the commissioner may issue a conditional suspension of the certificate of registration required by § 46-1-103 .
(2) The conditional suspension shall be accompanied by an order to correct the deficiency within a stated time, not less than thirty (30) days after issuance of the order.
(3) A conditional suspension of the registration certificate shall not have the effect of interrupting the operation of the cemetery company. It is the purpose of this chapter to provide for an orderly transition from operation by the owner to operation by a receiver, in cases where trust fund deficiencies cannot otherwise be corrected.
(4) If the deficiency is corrected within the time limit stated, further action on the suspension or receivership shall be terminated; provided, that the termination of a suspension shall not be construed to prohibit further actions toward suspension or receivership if a deficiency is determined to exist at a later time.
(d) The commissioner is authorized, upon determining that a substantial deficiency exists in the improvement care fund, to order the cemetery company to correct the deficiency and also to pay to the improvement care fund an amount equal to ten percent (10%) of the deficiency.
Acts 1976, ch. 773, § 9; T.C.A., §§ 46-222, 46-2-122; Acts 1995, ch. 485, § 7; T.C.A, § 46-2-311 ; Acts 2006, ch. 1012, § 4.
Tenn. Code Ann. § 46-1-210 — TN Code / Title 46 / Chapter 1 / Section 46-1-210
Waiver invalid
Status: in_force

Any provision of any contract for the sale of cemetery merchandise or the performance of services that purports to waive any of this part shall be null and void. Amended by 2016 Tenn. Acts, ch. 911,s 16, eff. 4/27/2016. Acts 1979, ch. 307, § 4(G); T.C.A., § 46-2-208; T.C.A., § 46-2-408 ; Acts 2006, ch. 1012, § 3.
Any provision of any contract for the sale of cemetery merchandise or the performance of services that purports to waive any of this part shall be null and void.
Amended by 2016 Tenn. Acts, ch. 911,s 16, eff. 4/27/2016.
Acts 1979, ch. 307, § 4(G); T.C.A., § 46-2-208; T.C.A., § 46-2-408 ; Acts 2006, ch. 1012, § 3.
Tenn. Code Ann. § 46-1-108 — TN Code / Title 46 / Chapter 1 / Section 46-1-108
Purchase and subdivision of land - Sale of lots - Approval of location for cemetery use - Purchase contract - Attachment or levy of execution
Status: in_force

(a) A cemetery company has the power to purchase land, not exceeding two hundred (200) acres, to be used as a cemetery forever, to lay the land off in suitable avenues or walks and embellish with trees, shrubbery, and flowers, and to subdivide the land into lots suitable for graves, monuments, and vaults, and sell the lots in the manner that the board of directors of the cemetery determines; provided, that any land may be purchased and used as a cemetery at any place within a town or city after the proposed location has been approved by resolution of the governing body of the town or city. (b) Each contract for the sale of burial space or the conveyance of interment rights shall be executed in duplicate, and an executed copy shall be given to the purchaser. (c) If a specific interment site is selected by the purchaser at the time the purchase contract is executed, the contract shall contain a detailed description of the location of the interment site purchased. All such contracts must also contain the following or similar notices to the purchaser: "This cemetery is regulated by the State of Tennessee Department of Commerce and Insurance Burial Services Section. The purchaser or the purchaser's designated legal agent has the right upon request to access the cemetery's records relating to the purchaser's interment right or interment site. Within ninety (90) days of the receipt of the final payment on the purchase contract for any interment right, the purchaser shall receive from the cemetery company proof of ownership of that interment right. The purchaser, at the purchaser's own cost, may record a copy of such proof of ownership with the register of deeds for the county in which the cemetery is located." (d) All lots sold to purchasers pursuant to subsection (c) shall forever be free from attachment or the levy of an execution. Acts 1875, ch. 142, § 9; 1895, ch. 131, § 1; 1899, ch. 277, § 1; Shan., § 2181; Acts 1919, ch. 195, § 1; Code 1932, § 3919; Acts 1968, ch. 557, §§ 2, 4; T.C.A. (orig. ed.), §§ 46-101, 46-102; T.C.A., §§ 46-201, 46-202; Acts 1984, ch. 585, § 1; 1986, ch. 693, § 10; T.C.A. §§ 46-2-101 , 46-2-102 ; Acts 2006, ch. 1012, § 2.
(a) A cemetery company has the power to purchase land, not exceeding two hundred (200) acres, to be used as a cemetery forever, to lay the land off in suitable avenues or walks and embellish with trees, shrubbery, and flowers, and to subdivide the land into lots suitable for graves, monuments, and vaults, and sell the lots in the manner that the board of directors of the cemetery determines; provided, that any land may be purchased and used as a cemetery at any place within a town or city after the proposed location has been approved by resolution of the governing body of the town or city.
(b) Each contract for the sale of burial space or the conveyance of interment rights shall be executed in duplicate, and an executed copy shall be given to the purchaser.
(c) If a specific interment site is selected by the purchaser at the time the purchase contract is executed, the contract shall contain a detailed description of the location of the interment site purchased. All such contracts must also contain the following or similar notices to the purchaser: "This cemetery is regulated by the State of Tennessee Department of Commerce and Insurance Burial Services Section. The purchaser or the purchaser's designated legal agent has the right upon request to access the cemetery's records relating to the purchaser's interment right or interment site. Within ninety (90) days of the receipt of the final payment on the purchase contract for any interment right, the purchaser shall receive from the cemetery company proof of ownership of that interment right. The purchaser, at the purchaser's own cost, may record a copy of such proof of ownership with the register of deeds for the county in which the cemetery is located."
"This cemetery is regulated by the State of Tennessee Department of Commerce and Insurance Burial Services Section. The purchaser or the purchaser's designated legal agent has the right upon request to access the cemetery's records relating to the purchaser's interment right or interment site. Within ninety (90) days of the receipt of the final payment on the purchase contract for any interment right, the purchaser shall receive from the cemetery company proof of ownership of that interment right. The purchaser, at the purchaser's own cost, may record a copy of such proof of ownership with the register of deeds for the county in which the cemetery is located."
(d) All lots sold to purchasers pursuant to subsection (c) shall forever be free from attachment or the levy of an execution.
Acts 1875, ch. 142, § 9; 1895, ch. 131, § 1; 1899, ch. 277, § 1; Shan., § 2181; Acts 1919, ch. 195, § 1; Code 1932, § 3919; Acts 1968, ch. 557, §§ 2, 4; T.C.A. (orig. ed.), §§ 46-101, 46-102; T.C.A., §§ 46-201, 46-202; Acts 1984, ch. 585, § 1; 1986, ch. 693, § 10; T.C.A. §§ 46-2-101 , 46-2-102 ; Acts 2006, ch. 1012, § 2.
Tenn. Code Ann. § 46-1-212 — TN Code / Title 46 / Chapter 1 / Section 46-1-212
Sale of unconstructed or unfinished mausoleums, crypts and columbariums
Status: in_force

Any corporation, person, or business, except those corporations, persons or businesses owning and operating a cemetery that maintains an improvement care trust fund, and in which the mausoleum is to be, is being, or has been constructed, engaged in the public sale of burial space in a mausoleum, crypt or columbarium that is not completely constructed at the time of a sale, shall withhold the first seventy-five percent (75%) of the proceeds of the sale, to be placed in trust or invested under this part, until such time as the mausoleum, crypt, or columbarium, space in which was sold, is completed. After completion, the improvement care trust fund provided in § 46-1-204 shall apply to the completed structure. Acts 1963, ch. 202, § 1; 1968, ch. 557, § 2; T.C.A. (orig. ed.), § 46-121; T.C.A., §§ 46-221, 46-2-121; T.C.A. § 46-2-304 ; Acts 2006, ch. 1012, § 3.
Any corporation, person, or business, except those corporations, persons or businesses owning and operating a cemetery that maintains an improvement care trust fund, and in which the mausoleum is to be, is being, or has been constructed, engaged in the public sale of burial space in a mausoleum, crypt or columbarium that is not completely constructed at the time of a sale, shall withhold the first seventy-five percent (75%) of the proceeds of the sale, to be placed in trust or invested under this part, until such time as the mausoleum, crypt, or columbarium, space in which was sold, is completed. After completion, the improvement care trust fund provided in § 46-1-204 shall apply to the completed structure.
Acts 1963, ch. 202, § 1; 1968, ch. 557, § 2; T.C.A. (orig. ed.), § 46-121; T.C.A., §§ 46-221, 46-2-121; T.C.A. § 46-2-304 ; Acts 2006, ch. 1012, § 3.
Tenn. Code Ann. § 46-1-206 — TN Code / Title 46 / Chapter 1 / Section 46-1-206
Sales of pre-need cemetery merchandise and services
Status: in_force

(a) Except as provided in this section, no cemetery company shall directly or indirectly offer to or enter into a contract for the sale of cemetery merchandise or services to be used or performed in connection with the interment or commemoration of a deceased human being, if delivery of the cemetery merchandise, other than for incidental additions, such as dates, scrolls, or other supplementary matter representing not more than ten percent (10%) of the total contract price, or performance of the services is to be made more than sixty (60) days after the receipt of any payment under the contract of sale. This subsection (a) includes, but is not limited to, the pre-need sales of cemetery merchandise and services. (b) (1) If a cemetery company enters into a contract for the sale of cemetery merchandise or services that provides for delivery within sixty (60) days, and the cemetery company fails inexcusably to deliver cemetery merchandise or services within one hundred twenty (120) days after the receipt of any payment under the contract, the cemetery company shall deposit to a pre-need merchandise and services trust account or a pre-need trust account established pursuant to § 46-1-207 all moneys received under the contract. (2) (A) For purposes of this part, "delivery" includes physical delivery of the cemetery merchandise to the buyer or the cemetery company has paid its supplier for the cemetery merchandise, the supplier has caused the cemetery merchandise to be manufactured and stored, and has caused certificate of ownership of the cemetery merchandise to be sent to the purchaser, and has agreed to ship the cemetery merchandise upon the purchaser's request of the cemetery company; provided, that the cemetery company set aside funds for the installation of the cemetery merchandise pursuant to § 46-1-207 . (B) For the purposes of this part, no person, firm or corporation will be deemed a supplier to a Tennessee cemetery company, unless it: (i) Permanently and unalterably identifies all cemetery merchandise with the name of the contract beneficiary; (ii) Submits, upon request of the commissioner, a report of all cemetery merchandise that has been purchased through a Tennessee cemetery company and has been placed in storage; (iii) Permits the commissioner or the commissioner's designee, at any time, to examine stored cemetery merchandise that was purchased through a Tennessee cemetery company and to examine any document pertaining to the cemetery merchandise; (iv) Submits evidence to the cemetery company of a bond insuring the existing and good title of any cemetery merchandise due any contract beneficiary purchased through a Tennessee cemetery company; and (v) Submits evidence to the cemetery company ensuring that all cemetery merchandise purchased through a Tennessee cemetery company and being stored by the supplier is insured for casualty, theft or other loss. (c) Except as provided in subsection (d), nothing in this part shall apply to contracts for the sale of funeral merchandise and services, such contracts being regulated under title 62, chapter 5, and other general laws of this state. (d) A cemetery company may offer a pre-need sales contract that covers funeral merchandise as defined in § 62-5-403 , or a pre-need sales contract that covers both cemetery merchandise as defined in § 46-1-102 and funeral merchandise, if: (1) The cemetery company uses a contract issued by the commissioner for general use. If the commissioner has not issued a contract pursuant to this subdivision (d)(1), then the cemetery company may use a contract that has been approved by the commissioner. To submit a contract for approval, the cemetery company shall submit a request for approval to the commissioner prior to the execution of the contract. If the cemetery company has not received approval from the commissioner within sixty (60) days of submitting the request or receives no disapproval of the contract within the sixty-day period, then the contract shall be deemed approved; provided, that the commissioner may disapprove a previously approved contract if the contract violates this section upon giving notice and an opportunity for a hearing to the pre-need seller; (2) The cemetery company deposits all moneys received for funeral merchandise as defined in § 62-5-403 under the contract in a pre-need merchandise and services trust account or a pre-need trust account established pursuant to § 46-1-207 ; (3) The cemetery company complies with the requirements of selling funeral merchandise as provided in the Tennessee Prepaid Funeral Benefits Act, compiled in title 62, chapter 5, part 4; and (4) The cemetery company submits a price list to the commissioner for the funeral merchandise as defined in § 62-5-403 . Amended by 2016 Tenn. Acts, ch. 911,Secs.s5, s6, s16, s18 eff. 4/27/2016. Acts 1979, ch. 307, § 4(A); T.C.A., § 46-2-202 ; Acts 1986, ch. 693, § 20; T.C.A. § 46-2-402 ; Acts 2006, ch. 1012, § 3.
(a) Except as provided in this section, no cemetery company shall directly or indirectly offer to or enter into a contract for the sale of cemetery merchandise or services to be used or performed in connection with the interment or commemoration of a deceased human being, if delivery of the cemetery merchandise, other than for incidental additions, such as dates, scrolls, or other supplementary matter representing not more than ten percent (10%) of the total contract price, or performance of the services is to be made more than sixty (60) days after the receipt of any payment under the contract of sale. This subsection (a) includes, but is not limited to, the pre-need sales of cemetery merchandise and services.
(b) (1) If a cemetery company enters into a contract for the sale of cemetery merchandise or services that provides for delivery within sixty (60) days, and the cemetery company fails inexcusably to deliver cemetery merchandise or services within one hundred twenty (120) days after the receipt of any payment under the contract, the cemetery company shall deposit to a pre-need merchandise and services trust account or a pre-need trust account established pursuant to § 46-1-207 all moneys received under the contract. (2) (A) For purposes of this part, "delivery" includes physical delivery of the cemetery merchandise to the buyer or the cemetery company has paid its supplier for the cemetery merchandise, the supplier has caused the cemetery merchandise to be manufactured and stored, and has caused certificate of ownership of the cemetery merchandise to be sent to the purchaser, and has agreed to ship the cemetery merchandise upon the purchaser's request of the cemetery company; provided, that the cemetery company set aside funds for the installation of the cemetery merchandise pursuant to § 46-1-207 . (B) For the purposes of this part, no person, firm or corporation will be deemed a supplier to a Tennessee cemetery company, unless it: (i) Permanently and unalterably identifies all cemetery merchandise with the name of the contract beneficiary; (ii) Submits, upon request of the commissioner, a report of all cemetery merchandise that has been purchased through a Tennessee cemetery company and has been placed in storage; (iii) Permits the commissioner or the commissioner's designee, at any time, to examine stored cemetery merchandise that was purchased through a Tennessee cemetery company and to examine any document pertaining to the cemetery merchandise; (iv) Submits evidence to the cemetery company of a bond insuring the existing and good title of any cemetery merchandise due any contract beneficiary purchased through a Tennessee cemetery company; and (v) Submits evidence to the cemetery company ensuring that all cemetery merchandise purchased through a Tennessee cemetery company and being stored by the supplier is insured for casualty, theft or other loss.
(1) If a cemetery company enters into a contract for the sale of cemetery merchandise or services that provides for delivery within sixty (60) days, and the cemetery company fails inexcusably to deliver cemetery merchandise or services within one hundred twenty (120) days after the receipt of any payment under the contract, the cemetery company shall deposit to a pre-need merchandise and services trust account or a pre-need trust account established pursuant to § 46-1-207 all moneys received under the contract.
(2) (A) For purposes of this part, "delivery" includes physical delivery of the cemetery merchandise to the buyer or the cemetery company has paid its supplier for the cemetery merchandise, the supplier has caused the cemetery merchandise to be manufactured and stored, and has caused certificate of ownership of the cemetery merchandise to be sent to the purchaser, and has agreed to ship the cemetery merchandise upon the purchaser's request of the cemetery company; provided, that the cemetery company set aside funds for the installation of the cemetery merchandise pursuant to § 46-1-207 . (B) For the purposes of this part, no person, firm or corporation will be deemed a supplier to a Tennessee cemetery company, unless it: (i) Permanently and unalterably identifies all cemetery merchandise with the name of the contract beneficiary; (ii) Submits, upon request of the commissioner, a report of all cemetery merchandise that has been purchased through a Tennessee cemetery company and has been placed in storage; (iii) Permits the commissioner or the commissioner's designee, at any time, to examine stored cemetery merchandise that was purchased through a Tennessee cemetery company and to examine any document pertaining to the cemetery merchandise; (iv) Submits evidence to the cemetery company of a bond insuring the existing and good title of any cemetery merchandise due any contract beneficiary purchased through a Tennessee cemetery company; and (v) Submits evidence to the cemetery company ensuring that all cemetery merchandise purchased through a Tennessee cemetery company and being stored by the supplier is insured for casualty, theft or other loss.
(A) For purposes of this part, "delivery" includes physical delivery of the cemetery merchandise to the buyer or the cemetery company has paid its supplier for the cemetery merchandise, the supplier has caused the cemetery merchandise to be manufactured and stored, and has caused certificate of ownership of the cemetery merchandise to be sent to the purchaser, and has agreed to ship the cemetery merchandise upon the purchaser's request of the cemetery company; provided, that the cemetery company set aside funds for the installation of the cemetery merchandise pursuant to § 46-1-207 .
(B) For the purposes of this part, no person, firm or corporation will be deemed a supplier to a Tennessee cemetery company, unless it: (i) Permanently and unalterably identifies all cemetery merchandise with the name of the contract beneficiary; (ii) Submits, upon request of the commissioner, a report of all cemetery merchandise that has been purchased through a Tennessee cemetery company and has been placed in storage; (iii) Permits the commissioner or the commissioner's designee, at any time, to examine stored cemetery merchandise that was purchased through a Tennessee cemetery company and to examine any document pertaining to the cemetery merchandise; (iv) Submits evidence to the cemetery company of a bond insuring the existing and good title of any cemetery merchandise due any contract beneficiary purchased through a Tennessee cemetery company; and (v) Submits evidence to the cemetery company ensuring that all cemetery merchandise purchased through a Tennessee cemetery company and being stored by the supplier is insured for casualty, theft or other loss.
(i) Permanently and unalterably identifies all cemetery merchandise with the name of the contract beneficiary;
(ii) Submits, upon request of the commissioner, a report of all cemetery merchandise that has been purchased through a Tennessee cemetery company and has been placed in storage;
(iii) Permits the commissioner or the commissioner's designee, at any time, to examine stored cemetery merchandise that was purchased through a Tennessee cemetery company and to examine any document pertaining to the cemetery merchandise;
(iv) Submits evidence to the cemetery company of a bond insuring the existing and good title of any cemetery merchandise due any contract beneficiary purchased through a Tennessee cemetery company; and
(v) Submits evidence to the cemetery company ensuring that all cemetery merchandise purchased through a Tennessee cemetery company and being stored by the supplier is insured for casualty, theft or other loss.
(c) Except as provided in subsection (d), nothing in this part shall apply to contracts for the sale of funeral merchandise and services, such contracts being regulated under title 62, chapter 5, and other general laws of this state.
(d) A cemetery company may offer a pre-need sales contract that covers funeral merchandise as defined in § 62-5-403 , or a pre-need sales contract that covers both cemetery merchandise as defined in § 46-1-102 and funeral merchandise, if: (1) The cemetery company uses a contract issued by the commissioner for general use. If the commissioner has not issued a contract pursuant to this subdivision (d)(1), then the cemetery company may use a contract that has been approved by the commissioner. To submit a contract for approval, the cemetery company shall submit a request for approval to the commissioner prior to the execution of the contract. If the cemetery company has not received approval from the commissioner within sixty (60) days of submitting the request or receives no disapproval of the contract within the sixty-day period, then the contract shall be deemed approved; provided, that the commissioner may disapprove a previously approved contract if the contract violates this section upon giving notice and an opportunity for a hearing to the pre-need seller; (2) The cemetery company deposits all moneys received for funeral merchandise as defined in § 62-5-403 under the contract in a pre-need merchandise and services trust account or a pre-need trust account established pursuant to § 46-1-207 ; (3) The cemetery company complies with the requirements of selling funeral merchandise as provided in the Tennessee Prepaid Funeral Benefits Act, compiled in title 62, chapter 5, part 4; and (4) The cemetery company submits a price list to the commissioner for the funeral merchandise as defined in § 62-5-403 .
(1) The cemetery company uses a contract issued by the commissioner for general use. If the commissioner has not issued a contract pursuant to this subdivision (d)(1), then the cemetery company may use a contract that has been approved by the commissioner. To submit a contract for approval, the cemetery company shall submit a request for approval to the commissioner prior to the execution of the contract. If the cemetery company has not received approval from the commissioner within sixty (60) days of submitting the request or receives no disapproval of the contract within the sixty-day period, then the contract shall be deemed approved; provided, that the commissioner may disapprove a previously approved contract if the contract violates this section upon giving notice and an opportunity for a hearing to the pre-need seller;
(2) The cemetery company deposits all moneys received for funeral merchandise as defined in § 62-5-403 under the contract in a pre-need merchandise and services trust account or a pre-need trust account established pursuant to § 46-1-207 ;
(3) The cemetery company complies with the requirements of selling funeral merchandise as provided in the Tennessee Prepaid Funeral Benefits Act, compiled in title 62, chapter 5, part 4; and
(4) The cemetery company submits a price list to the commissioner for the funeral merchandise as defined in § 62-5-403 .
Amended by 2016 Tenn. Acts, ch. 911,Secs.s5, s6, s16, s18 eff. 4/27/2016.
Acts 1979, ch. 307, § 4(A); T.C.A., § 46-2-202 ; Acts 1986, ch. 693, § 20; T.C.A. § 46-2-402 ; Acts 2006, ch. 1012, § 3.
Tenn. Code Ann. § 46-1-103 — TN Code / Title 46 / Chapter 1 / Section 46-1-103
Certificate of registration - Temporary permit
Status: in_force

(a) Except as otherwise provided in this chapter, it is a Class A misdemeanor for any cemetery company to operate a cemetery or separate geographical site of a cemetery in this state without a valid certificate of registration for the cemetery or separate site of the cemetery. (b) An application for registration shall be submitted on the form prescribed by the commissioner. The applicant shall provide on such form: (1) The location of the cemetery, or separate site of the cemetery; (2) The name and address of the cemetery company, and, if a corporation, the date of incorporation; (3) Proof of having established improvement care and pre-need merchandise and services trust funds in accordance with this chapter; (4) Proof of a map showing all interment sites that will be available for sale and developed or planned for development upon approval of the application; and (5) Other information that the commissioner may reasonably require. (c) (1) Upon approval of the application and receipt of a filing fee as set by the commissioner, the commissioner shall issue a certificate of registration to the applicant. (2) No certificate of registration is transferable. (d) (1) Upon receipt of a satisfactory application on the prescribed form, the commissioner may issue a temporary permit authorizing operation of a cemetery, if the commissioner determines that: (A) No cemetery company holds a valid certificate of registration for the cemetery; (B) No cemetery company has submitted a sufficient application for a certificate of registration for the cemetery; and (C) Issuance of the temporary permit would be clearly in the public interest. (2) A temporary permit is subject to the conditions and limitations that the commissioner may set forth. (3) The commissioner may, upon request, extend the duration of a temporary permit. In no case, however, shall a temporary permit authorize continuous operation of a cemetery for longer than one (1) year. (4) The commissioner may terminate a temporary permit at any time, by giving written notice to the holder at least ten (10) days before the effective date of the termination. Acts 1968, ch. 557, § 1; impl. am. Acts 1971, ch. 137, § 1; Acts 1973, ch. 272, §§ 2, 3; 1976, ch. 773, § 1; 1979, ch. 307, § 3; T.C.A., § 46-103; Acts 1986, ch. 693, §§ 1, 4; 1989, ch. 591, §§ 1, 6, 113; 1992, ch. 922, § 2; 2006, ch. 1012, § 2.
(a) Except as otherwise provided in this chapter, it is a Class A misdemeanor for any cemetery company to operate a cemetery or separate geographical site of a cemetery in this state without a valid certificate of registration for the cemetery or separate site of the cemetery.
(b) An application for registration shall be submitted on the form prescribed by the commissioner. The applicant shall provide on such form: (1) The location of the cemetery, or separate site of the cemetery; (2) The name and address of the cemetery company, and, if a corporation, the date of incorporation; (3) Proof of having established improvement care and pre-need merchandise and services trust funds in accordance with this chapter; (4) Proof of a map showing all interment sites that will be available for sale and developed or planned for development upon approval of the application; and (5) Other information that the commissioner may reasonably require.
(1) The location of the cemetery, or separate site of the cemetery;
(2) The name and address of the cemetery company, and, if a corporation, the date of incorporation;
(3) Proof of having established improvement care and pre-need merchandise and services trust funds in accordance with this chapter;
(4) Proof of a map showing all interment sites that will be available for sale and developed or planned for development upon approval of the application; and
(5) Other information that the commissioner may reasonably require.
(c) (1) Upon approval of the application and receipt of a filing fee as set by the commissioner, the commissioner shall issue a certificate of registration to the applicant. (2) No certificate of registration is transferable.
(1) Upon approval of the application and receipt of a filing fee as set by the commissioner, the commissioner shall issue a certificate of registration to the applicant.
(2) No certificate of registration is transferable.
(d) (1) Upon receipt of a satisfactory application on the prescribed form, the commissioner may issue a temporary permit authorizing operation of a cemetery, if the commissioner determines that: (A) No cemetery company holds a valid certificate of registration for the cemetery; (B) No cemetery company has submitted a sufficient application for a certificate of registration for the cemetery; and (C) Issuance of the temporary permit would be clearly in the public interest. (2) A temporary permit is subject to the conditions and limitations that the commissioner may set forth. (3) The commissioner may, upon request, extend the duration of a temporary permit. In no case, however, shall a temporary permit authorize continuous operation of a cemetery for longer than one (1) year. (4) The commissioner may terminate a temporary permit at any time, by giving written notice to the holder at least ten (10) days before the effective date of the termination.
(1) Upon receipt of a satisfactory application on the prescribed form, the commissioner may issue a temporary permit authorizing operation of a cemetery, if the commissioner determines that: (A) No cemetery company holds a valid certificate of registration for the cemetery; (B) No cemetery company has submitted a sufficient application for a certificate of registration for the cemetery; and (C) Issuance of the temporary permit would be clearly in the public interest.
(A) No cemetery company holds a valid certificate of registration for the cemetery;
(B) No cemetery company has submitted a sufficient application for a certificate of registration for the cemetery; and
(C) Issuance of the temporary permit would be clearly in the public interest.
(2) A temporary permit is subject to the conditions and limitations that the commissioner may set forth.
(3) The commissioner may, upon request, extend the duration of a temporary permit. In no case, however, shall a temporary permit authorize continuous operation of a cemetery for longer than one (1) year.
(4) The commissioner may terminate a temporary permit at any time, by giving written notice to the holder at least ten (10) days before the effective date of the termination.
Acts 1968, ch. 557, § 1; impl. am. Acts 1971, ch. 137, § 1; Acts 1973, ch. 272, §§ 2, 3; 1976, ch. 773, § 1; 1979, ch. 307, § 3; T.C.A., § 46-103; Acts 1986, ch. 693, §§ 1, 4; 1989, ch. 591, §§ 1, 6, 113; 1992, ch. 922, § 2; 2006, ch. 1012, § 2.
Tenn. Code Ann. § 46-8-103 — TN Code / Title 46 / Chapter 8 / Section 46-8-103
Duty to protect graves or crypt - Disturbances prohibited - Transfer of remains
Status: in_force

(a) A deed for real property that indicates the presence of a gravesite or crypt containing human remains on the property conveyed obligates the immediate and future buyer or buyers of the property to protect the gravesite or crypt from disturbance. The owner of real property has the responsibility for taking appropriate action, prior to conveying the property, to ensure that the deed reflects the presence of the gravesite or crypt on the property. (b) Real property that has a deed that reflects the presence of human remains on the property is protected from disturbance or development as follows: (1) A gravesite may not be disturbed in the area of ten feet (10') surrounding the perimeter of the gravesite; and (2) A crypt may not be disturbed in the area of five feet (5') surrounding the perimeter of the crypt. (c) The owner of real property that has a deed that reflects the presence of human remains on the property has the option of transferring the remains, at the owner's expense, pursuant to the procedure for termination of use as a cemetery in chapter 4 of this title. However, prior to filing any action in chancery court to transfer the remains located in a gravesite or crypt, the proponent of the action shall first publish a notice in a newspaper of general circulation within the county in which the gravesite or crypt is located. The notice shall include the name of the proponent of the action, the location of the property where the remains are located and any name that can be discerned from the site of any person there interred. Upon complete transfer of all human remains from the property that are properly described on the deed, the buyer has the right to the use of the area previously containing the remains as is consistent for the remainder of the property. Acts 1996, ch. 921, §3; 2008 , ch. 1147, § 1.
(a) A deed for real property that indicates the presence of a gravesite or crypt containing human remains on the property conveyed obligates the immediate and future buyer or buyers of the property to protect the gravesite or crypt from disturbance. The owner of real property has the responsibility for taking appropriate action, prior to conveying the property, to ensure that the deed reflects the presence of the gravesite or crypt on the property.
(b) Real property that has a deed that reflects the presence of human remains on the property is protected from disturbance or development as follows: (1) A gravesite may not be disturbed in the area of ten feet (10') surrounding the perimeter of the gravesite; and (2) A crypt may not be disturbed in the area of five feet (5') surrounding the perimeter of the crypt.
(1) A gravesite may not be disturbed in the area of ten feet (10') surrounding the perimeter of the gravesite; and
(2) A crypt may not be disturbed in the area of five feet (5') surrounding the perimeter of the crypt.
(c) The owner of real property that has a deed that reflects the presence of human remains on the property has the option of transferring the remains, at the owner's expense, pursuant to the procedure for termination of use as a cemetery in chapter 4 of this title. However, prior to filing any action in chancery court to transfer the remains located in a gravesite or crypt, the proponent of the action shall first publish a notice in a newspaper of general circulation within the county in which the gravesite or crypt is located. The notice shall include the name of the proponent of the action, the location of the property where the remains are located and any name that can be discerned from the site of any person there interred. Upon complete transfer of all human remains from the property that are properly described on the deed, the buyer has the right to the use of the area previously containing the remains as is consistent for the remainder of the property.
Acts 1996, ch. 921, §3; 2008 , ch. 1147, § 1.
Tenn. Code Ann. § 46-1-203 — TN Code / Title 46 / Chapter 1 / Section 46-1-203
Requirements for organization - Improvement care fund deposit
Status: in_force

(a) No person or group of persons shall engage in the business of owning and operating a cemetery company, except as authorized by this chapter and chapter 2 of this title, and without first: (1) If an entity required to register with or obtain any form of approval from the secretary of state, obtaining the registration or approval and retaining the registration and approval in an active status as long as the cemetery company is owned and operated by the applicant; (2) Entering into a trust agreement in accordance with § 46-1-204 ; and (3) Depositing either cash or a surety bond approved by the commissioner in its improvement care trust fund, in an amount to be determined according to the population of the county in which the cemetery is located, as estimated by the 1960 federal census or any subsequent federal census, as follows: 10,000 or under $ 40,000 10,001 to 15,000 60,000 15,001 to 20,000 80,000 20,001 to 100,000 100,000 100,001 or more 200,000. (b) The requirements of this section shall also be applicable to any existing cemetery company that establishes or opens a new cemetery, or an addition to an existing cemetery, on or after January 1, 2007. Acts 1968, ch. 523, § 1 (17.05); 1968, ch. 557, § 1; impl. am. Acts 1971, ch. 137, § 1; 1976, ch. 773, § 2; T.C.A., § 46-105; Acts 1986, ch. 693, §§ 1, 6; T.C.A. § 46-1-105 ; Acts 2006, ch. 1012, § 3.
(a) No person or group of persons shall engage in the business of owning and operating a cemetery company, except as authorized by this chapter and chapter 2 of this title, and without first: (1) If an entity required to register with or obtain any form of approval from the secretary of state, obtaining the registration or approval and retaining the registration and approval in an active status as long as the cemetery company is owned and operated by the applicant; (2) Entering into a trust agreement in accordance with § 46-1-204 ; and (3) Depositing either cash or a surety bond approved by the commissioner in its improvement care trust fund, in an amount to be determined according to the population of the county in which the cemetery is located, as estimated by the 1960 federal census or any subsequent federal census, as follows: 10,000 or under $ 40,000 10,001 to 15,000 60,000 15,001 to 20,000 80,000 20,001 to 100,000 100,000 100,001 or more 200,000.
(1) If an entity required to register with or obtain any form of approval from the secretary of state, obtaining the registration or approval and retaining the registration and approval in an active status as long as the cemetery company is owned and operated by the applicant;
(2) Entering into a trust agreement in accordance with § 46-1-204 ; and
(3) Depositing either cash or a surety bond approved by the commissioner in its improvement care trust fund, in an amount to be determined according to the population of the county in which the cemetery is located, as estimated by the 1960 federal census or any subsequent federal census, as follows: 10,000 or under $ 40,000 10,001 to 15,000 60,000 15,001 to 20,000 80,000 20,001 to 100,000 100,000 100,001 or more 200,000.
10,000 or under $ 40,000 10,001 to 15,000 60,000 15,001 to 20,000 80,000 20,001 to 100,000 100,000 100,001 or more 200,000.
10,000 or under
$ 40,000
10,001 to 15,000
60,000
15,001 to 20,000
80,000
20,001 to 100,000
100,000
100,001 or more
200,000.
(b) The requirements of this section shall also be applicable to any existing cemetery company that establishes or opens a new cemetery, or an addition to an existing cemetery, on or after January 1, 2007.
Acts 1968, ch. 523, § 1 (17.05); 1968, ch. 557, § 1; impl. am. Acts 1971, ch. 137, § 1; 1976, ch. 773, § 2; T.C.A., § 46-105; Acts 1986, ch. 693, §§ 1, 6; T.C.A. § 46-1-105 ; Acts 2006, ch. 1012, § 3.
Tenn. Code Ann. § 46-1-112 — TN Code / Title 46 / Chapter 1 / Section 46-1-112
Correction of error in interment or in the assignment of an interment right
Status: in_force

(a) (1) When a cemetery operator has actual knowledge either of an incorrect interment or of an error in the assignment of an interment right, a cemetery operator shall have the right to correct such error pursuant to this section. (2) For purposes of this section, "interment" and "interment right" mean the same as defined in § 46-1-102 . (b) When a cemetery operator has knowledge that the interment of human remains has occurred in the wrong burial location in the cemetery, the cemetery operator shall make all reasonable efforts to contact and to give notice to any known family or next of kin of the deceased person who has been incorrectly interred. If the cemetery operator reaches a family member or the next of kin, then the cemetery operator shall document the method of reaching that family member in writing and shall document the date, time and substance of the notice to the family member. If the cemetery operator cannot contact the next of kin, the cemetery operator shall make all reasonable efforts to give notice by certified mail, in advance of any corrective action, to any known family or next of kin at the last known address of such family and shall make all reasonable efforts to give notice by certified mail, in advance of any corrective action, to the owner of the burial plot in question. After the cemetery operator sends the certified mail, the cemetery operator shall wait five (5) business days before moving the person wrongfully interred. (c) Immediately after contacting and notifying a family member or the next of kin or after waiting five (5) business days after mailing notice via certified mail to any known family or next of kin, the cemetery operator: (1) May disinter the burial container wrongfully interred without a state or local permit; (2) Shall identity the burial container; and (3) Shall reinter the burial container in the proper burial space in the same cemetery. (d) At the time specified for a disinterment and reinterment, the cemetery operator shall allow the nearest known next of kin, and if requested, the owner of the burial space, to witness the disinterment and reinterment. (e) The cemetery operator shall bear all costs of the disinterment and reinterment. (f) The cemetery operator shall notify the commissioner of the error, the interment in the wrong location and any evidence supporting the decision that it was a wrongful interment, the steps taken pursuant to this section to remedy the wrongful interment, including, but not limited to, the efforts to reach the next of kin and any other information so required by the department, within three (3) business days after reinterment. (g) The cemetery operator shall also notify the commissioner of health, on a form prescribed by the commissioner, of the error, the interment in the wrongful location, the disinterment of the deceased person and the steps taken pursuant to this section to remedy the wrongful interment, including, but not limited to, the efforts to reach the next of kin pursuant to this section, within three (3) business days after the reinterment. (h) When the cemetery operator follows the approved procedures set forth in this section for correcting a wrongful burial due to human error in recording ownership of an interment right, or due to human error in the burial, the cemetery company, its employees and its board of directors or officers shall be held harmless and not liable for any damages directly related to the disinterment and reinterment of the deceased person who had been interred in the wrong burial location unless the cemetery company, its employees or its board of directors or officers acted intentionally or with malice in the wrongful interment. This hold harmless provision shall not extend to any action other than an action arising out of the disinterment and reinterment governed by this section. Acts 2009, ch. 356, § 1.
(a) (1) When a cemetery operator has actual knowledge either of an incorrect interment or of an error in the assignment of an interment right, a cemetery operator shall have the right to correct such error pursuant to this section. (2) For purposes of this section, "interment" and "interment right" mean the same as defined in § 46-1-102 .
(1) When a cemetery operator has actual knowledge either of an incorrect interment or of an error in the assignment of an interment right, a cemetery operator shall have the right to correct such error pursuant to this section.
(2) For purposes of this section, "interment" and "interment right" mean the same as defined in § 46-1-102 .
(b) When a cemetery operator has knowledge that the interment of human remains has occurred in the wrong burial location in the cemetery, the cemetery operator shall make all reasonable efforts to contact and to give notice to any known family or next of kin of the deceased person who has been incorrectly interred. If the cemetery operator reaches a family member or the next of kin, then the cemetery operator shall document the method of reaching that family member in writing and shall document the date, time and substance of the notice to the family member. If the cemetery operator cannot contact the next of kin, the cemetery operator shall make all reasonable efforts to give notice by certified mail, in advance of any corrective action, to any known family or next of kin at the last known address of such family and shall make all reasonable efforts to give notice by certified mail, in advance of any corrective action, to the owner of the burial plot in question. After the cemetery operator sends the certified mail, the cemetery operator shall wait five (5) business days before moving the person wrongfully interred.
(c) Immediately after contacting and notifying a family member or the next of kin or after waiting five (5) business days after mailing notice via certified mail to any known family or next of kin, the cemetery operator: (1) May disinter the burial container wrongfully interred without a state or local permit; (2) Shall identity the burial container; and (3) Shall reinter the burial container in the proper burial space in the same cemetery.
(1) May disinter the burial container wrongfully interred without a state or local permit;
(2) Shall identity the burial container; and
(3) Shall reinter the burial container in the proper burial space in the same cemetery.
(d) At the time specified for a disinterment and reinterment, the cemetery operator shall allow the nearest known next of kin, and if requested, the owner of the burial space, to witness the disinterment and reinterment.
(e) The cemetery operator shall bear all costs of the disinterment and reinterment.
(f) The cemetery operator shall notify the commissioner of the error, the interment in the wrong location and any evidence supporting the decision that it was a wrongful interment, the steps taken pursuant to this section to remedy the wrongful interment, including, but not limited to, the efforts to reach the next of kin and any other information so required by the department, within three (3) business days after reinterment.
(g) The cemetery operator shall also notify the commissioner of health, on a form prescribed by the commissioner, of the error, the interment in the wrongful location, the disinterment of the deceased person and the steps taken pursuant to this section to remedy the wrongful interment, including, but not limited to, the efforts to reach the next of kin pursuant to this section, within three (3) business days after the reinterment.
(h) When the cemetery operator follows the approved procedures set forth in this section for correcting a wrongful burial due to human error in recording ownership of an interment right, or due to human error in the burial, the cemetery company, its employees and its board of directors or officers shall be held harmless and not liable for any damages directly related to the disinterment and reinterment of the deceased person who had been interred in the wrong burial location unless the cemetery company, its employees or its board of directors or officers acted intentionally or with malice in the wrongful interment. This hold harmless provision shall not extend to any action other than an action arising out of the disinterment and reinterment governed by this section.
Acts 2009, ch. 356, § 1.
Tenn. Code Ann. § 46-1-111 — TN Code / Title 46 / Chapter 1 / Section 46-1-111
Records
Status: in_force

(a) A record shall be kept of every burial in the cemetery of the cemetery company, showing the date of burial and name of the person buried, together with the designation of lot or space in which the burial was made. In addition, the cemetery company shall keep records showing the date of the sale, the contract number, the name of the purchaser, and the amount of the sale to be held for inclusion in the improvement care trust fund and the date of the receipt of any payment on the sale, all on a form approved by the commissioner. The cemetery company shall also keep records showing the full amount received for installation of each commodity and the full amount deposited into the improvement care trust fund for memorial care of each commodity, identified by lot owner and decedent occupying the grave space. The identical information is required if deposits to the improvement care trust fund are made on a collection basis. All sales records, trust fund records, accounting records, and all other records of the cemetery company shall be available at its principal place of business or principal office in this state, and shall be readily available at all reasonable times for examination or inspection by the commissioner or the commissioner's authorized representatives. (b) A record shall be kept of every interment site or interment right sold to a consumer. The record required under this section shall contain a detailed description of the location of the interment site or interment right sold. (c) Any consumer purchasing an interment site or interment right in a cemetery located in this state shall receive from the cemetery company at the time of purchase a copy of the executed purchase contract. If a specific interment site is selected by the consumer at the time the purchase contract is executed, the contract shall contain a detailed description of the location of the interment site purchased. (d) After January 1, 2007, all cemetery companies applying for and obtaining a new registration in accordance with § 46-1-103 shall develop and maintain a map of the cemetery detailing the location of interment sites. For all cemetery companies registered January 1, 2007, a map must be developed and maintained for all interment sites newly developed or planned for development before the sites may be made available for sale to consumers. (e) All records required to be kept under this section shall be considered as part of the cemetery, and shall be included in any sale or transfer of the cemetery. All burial and interment rights records, including copies of contracts for the sale of lots, shall be retained indefinitely. All other records shall be retained for at least ten (10) years, unless the commissioner approves a shorter period of retention. Acts 1927, ch. 75, § 13; mod. Code 1932, § 3935; Acts 1961, ch. 44, § 1; 1968, ch. 557, § 2; T.C.A. (orig. ed.), § 46-105; Acts 1976, ch. 773, § 4; T.C.A., §§ 46-205, 46-2-105; Acts 1980, ch. 780, § 3; 1986, ch. 693, § 11; T.C.A., § 46-2-201 ; Acts 2006, ch. 1012, § 2.
(a) A record shall be kept of every burial in the cemetery of the cemetery company, showing the date of burial and name of the person buried, together with the designation of lot or space in which the burial was made. In addition, the cemetery company shall keep records showing the date of the sale, the contract number, the name of the purchaser, and the amount of the sale to be held for inclusion in the improvement care trust fund and the date of the receipt of any payment on the sale, all on a form approved by the commissioner. The cemetery company shall also keep records showing the full amount received for installation of each commodity and the full amount deposited into the improvement care trust fund for memorial care of each commodity, identified by lot owner and decedent occupying the grave space. The identical information is required if deposits to the improvement care trust fund are made on a collection basis. All sales records, trust fund records, accounting records, and all other records of the cemetery company shall be available at its principal place of business or principal office in this state, and shall be readily available at all reasonable times for examination or inspection by the commissioner or the commissioner's authorized representatives.
(b) A record shall be kept of every interment site or interment right sold to a consumer. The record required under this section shall contain a detailed description of the location of the interment site or interment right sold.
(c) Any consumer purchasing an interment site or interment right in a cemetery located in this state shall receive from the cemetery company at the time of purchase a copy of the executed purchase contract. If a specific interment site is selected by the consumer at the time the purchase contract is executed, the contract shall contain a detailed description of the location of the interment site purchased.
(d) After January 1, 2007, all cemetery companies applying for and obtaining a new registration in accordance with § 46-1-103 shall develop and maintain a map of the cemetery detailing the location of interment sites. For all cemetery companies registered January 1, 2007, a map must be developed and maintained for all interment sites newly developed or planned for development before the sites may be made available for sale to consumers.
(e) All records required to be kept under this section shall be considered as part of the cemetery, and shall be included in any sale or transfer of the cemetery. All burial and interment rights records, including copies of contracts for the sale of lots, shall be retained indefinitely. All other records shall be retained for at least ten (10) years, unless the commissioner approves a shorter period of retention.
Acts 1927, ch. 75, § 13; mod. Code 1932, § 3935; Acts 1961, ch. 44, § 1; 1968, ch. 557, § 2; T.C.A. (orig. ed.), § 46-105; Acts 1976, ch. 773, § 4; T.C.A., §§ 46-205, 46-2-105; Acts 1980, ch. 780, § 3; 1986, ch. 693, § 11; T.C.A., § 46-2-201 ; Acts 2006, ch. 1012, § 2.
Tenn. Code Ann. § 46-2-106 — TN Code / Title 46 / Chapter 2 / Section 46-2-106
Contracts for the sale of commodities
Status: in_force

(a) (1) A contract for the sale of a commodity shall be executed in duplicate and a signed copy given to the purchaser. The contract shall fully and conspicuously disclose in simple and readily understood language the terms and conditions of the contract. (2) The contract shall specifically state the purchase price of the commodity, the installation fee, and any charge for memorial care of the commodity made pursuant to § 46-1-204 . (b) This section does not apply to cemeteries described in § 46-1-105 ; provided, that the cemeteries do not engage in the sale of memorials consisting of permanent monuments or gravemarkers of marble, granite, or bronze, bronze plaques, or bronze vases. Acts 1980, ch. 780, § 11; T.C.A., § 46-3-112 ; T.C.A., § 46-3-113 ; Acts 2006, ch. 1012, § 5.
(a) (1) A contract for the sale of a commodity shall be executed in duplicate and a signed copy given to the purchaser. The contract shall fully and conspicuously disclose in simple and readily understood language the terms and conditions of the contract. (2) The contract shall specifically state the purchase price of the commodity, the installation fee, and any charge for memorial care of the commodity made pursuant to § 46-1-204 .
(1) A contract for the sale of a commodity shall be executed in duplicate and a signed copy given to the purchaser. The contract shall fully and conspicuously disclose in simple and readily understood language the terms and conditions of the contract.
(2) The contract shall specifically state the purchase price of the commodity, the installation fee, and any charge for memorial care of the commodity made pursuant to § 46-1-204 .
(b) This section does not apply to cemeteries described in § 46-1-105 ; provided, that the cemeteries do not engage in the sale of memorials consisting of permanent monuments or gravemarkers of marble, granite, or bronze, bronze plaques, or bronze vases.
Acts 1980, ch. 780, § 11; T.C.A., § 46-3-112 ; T.C.A., § 46-3-113 ; Acts 2006, ch. 1012, § 5.
Tenn. Code Ann. § 46-1-313 — TN Code / Title 46 / Chapter 1 / Section 46-1-313
Trespass on or injury to cemetery property - Interference with processions or religious exercises - Penalty
Status: in_force

(a) No person shall willfully destroy, deface, or injure any monument, tomb, gravestone, or other structure placed in the cemetery, or any roadway, walk, fence or enclosure in or around the cemetery, or injure any tree, plant or shrub, or hunt or shoot, play at any game or amusement, or loiter for lascivious or lewd purposes in the cemetery, or interfere, by words or actions, with any funeral procession or any religious exercises. (b) (1) A violation of this section is a Class E felony. (2) Following conviction of a person for violating subsection (a), evidence of damages sustained as a result of the violation shall be presented to the jury, which shall ascertain the total amount of the damages. The court shall then render judgment in that amount against the offender in favor of the cemetery and/or the other aggrieved parties and shall order the offender to make full restitution for the damages. Execution of the judgment shall issue as in other civil cases. The order of restitution shall be in addition to other sanctions imposed pursuant to subdivision (b)(1). Acts 1875, ch. 142, § 9; Shan., § 2182; Code 1932, § 3920; Acts 1968, ch. 557, § 2; T.C.A. (orig. ed.), § 46-118; Acts 1976, ch. 708, § 2; T.C.A., §§ 46-218, 46-2-118; Acts 1989, ch. 591, § 40; 1995, ch. 134, § 1; T.C.A. § 46-2-105 ; Acts 2006, ch. 1012, § 4.
(a) No person shall willfully destroy, deface, or injure any monument, tomb, gravestone, or other structure placed in the cemetery, or any roadway, walk, fence or enclosure in or around the cemetery, or injure any tree, plant or shrub, or hunt or shoot, play at any game or amusement, or loiter for lascivious or lewd purposes in the cemetery, or interfere, by words or actions, with any funeral procession or any religious exercises.
(b) (1) A violation of this section is a Class E felony. (2) Following conviction of a person for violating subsection (a), evidence of damages sustained as a result of the violation shall be presented to the jury, which shall ascertain the total amount of the damages. The court shall then render judgment in that amount against the offender in favor of the cemetery and/or the other aggrieved parties and shall order the offender to make full restitution for the damages. Execution of the judgment shall issue as in other civil cases. The order of restitution shall be in addition to other sanctions imposed pursuant to subdivision (b)(1).
(1) A violation of this section is a Class E felony.
(2) Following conviction of a person for violating subsection (a), evidence of damages sustained as a result of the violation shall be presented to the jury, which shall ascertain the total amount of the damages. The court shall then render judgment in that amount against the offender in favor of the cemetery and/or the other aggrieved parties and shall order the offender to make full restitution for the damages. Execution of the judgment shall issue as in other civil cases. The order of restitution shall be in addition to other sanctions imposed pursuant to subdivision (b)(1).
Acts 1875, ch. 142, § 9; Shan., § 2182; Code 1932, § 3920; Acts 1968, ch. 557, § 2; T.C.A. (orig. ed.), § 46-118; Acts 1976, ch. 708, § 2; T.C.A., §§ 46-218, 46-2-118; Acts 1989, ch. 591, § 40; 1995, ch. 134, § 1; T.C.A. § 46-2-105 ; Acts 2006, ch. 1012, § 4.
Tenn. Code Ann. § 46-6-106 — TN Code / Title 46 / Chapter 6 / Section 46-6-106
Commissioner of veterans services - Promulgation of rules
Status: in_force

The commissioner of veterans services is authorized to promulgate rules to effectuate the purposes of this chapter. The rules shall be promulgated in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5. Added by 2016 Tenn. Acts, ch. 715,s 3, eff. 4/6/2016.
The commissioner of veterans services is authorized to promulgate rules to effectuate the purposes of this chapter. The rules shall be promulgated in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5.
Added by 2016 Tenn. Acts, ch. 715,s 3, eff. 4/6/2016.
Tenn. Code Ann. § 46-7-105 — TN Code / Title 46 / Chapter 7 / Section 46-7-105
Contributions - Gifts of land
Status: in_force

Any person, association, or corporation may make contributions to the trust corporation for the benefit of the trust pursuant to this chapter, and the trust corporation is authorized to accept funds and deposit the funds in the trust. In addition, the trust corporation is authorized to accept gifts of land for the benefit of the trust as provided in this chapter. Gifts of land shall be made in the name of the trust corporation with appropriate language of limitation. Acts 1989, ch. 222, § 5.
Any person, association, or corporation may make contributions to the trust corporation for the benefit of the trust pursuant to this chapter, and the trust corporation is authorized to accept funds and deposit the funds in the trust. In addition, the trust corporation is authorized to accept gifts of land for the benefit of the trust as provided in this chapter. Gifts of land shall be made in the name of the trust corporation with appropriate language of limitation.
Acts 1989, ch. 222, § 5.
Tenn. Code Ann. § 46-1-208 — TN Code / Title 46 / Chapter 1 / Section 46-1-208
Disposition of trust funds
Status: in_force

(a) The pre-need cemetery merchandise and services trust funds, including the income from the trust funds, after payment of any appropriate trustee fees, commissions and costs, shall remain intact until the cemetery merchandise is delivered or the services performed as specified in the sales contract. However, a seller may, upon proper certification to the trustee, withdraw specific funds previously deposited if no deposit was required by § 46-1-207 . Upon complete performance of the services or delivery of the cemetery merchandise specified in the sales contract, the seller shall certify the performance of the services or the delivery of the cemetery merchandise to the trustee by affidavit. Upon the receipt of the certification, the amount of specific funds in the trust account identified to the delivered cemetery merchandise or the performed services, including any income or interest earned from the specific funds and not paid pursuant to subsection (b), shall be paid to the seller. The trustee may rely upon all proper certifications required to be made pursuant to this subsection (a), and shall not be liable to anyone for such reliance. (b) Notwithstanding subsection (a), the trustee shall pay the seller, at the seller's option, the net income accumulated as of the end of any fiscal year; provided, that the trust assets after disbursement of income shall not have a market value of less than one hundred twenty percent (120%) of the aggregate procurement costs of all cemetery merchandise and services for which deposits are held in trust, subject to proration allowed under § 46-1-207 . The seller shall exercise its option by delivering to the trustee a notarized certification of the procurement costs as of the first day of the seller's current fiscal year. (c) Any specified funds held on behalf of a purchaser that have been dormant for a period of seventy-five (75) years since the time of deposit or last withdrawal against those moneys, may be considered to be closed accounts against which no further demand will be made by the purchaser, and the principal amount may be paid by the trustee to the seller's improvement care trust. Amended by 2016 Tenn. Acts, ch. 911,s 16, eff. 4/27/2016. Acts 1979, ch. 307, § 4(C); T.C.A., § 46-2-204 ; Acts 1986, ch. 693, § 22; T.C.A. § 46-2-404 ; Acts 2006, ch. 1012, § 3.
(a) The pre-need cemetery merchandise and services trust funds, including the income from the trust funds, after payment of any appropriate trustee fees, commissions and costs, shall remain intact until the cemetery merchandise is delivered or the services performed as specified in the sales contract. However, a seller may, upon proper certification to the trustee, withdraw specific funds previously deposited if no deposit was required by § 46-1-207 . Upon complete performance of the services or delivery of the cemetery merchandise specified in the sales contract, the seller shall certify the performance of the services or the delivery of the cemetery merchandise to the trustee by affidavit. Upon the receipt of the certification, the amount of specific funds in the trust account identified to the delivered cemetery merchandise or the performed services, including any income or interest earned from the specific funds and not paid pursuant to subsection (b), shall be paid to the seller. The trustee may rely upon all proper certifications required to be made pursuant to this subsection (a), and shall not be liable to anyone for such reliance.
(b) Notwithstanding subsection (a), the trustee shall pay the seller, at the seller's option, the net income accumulated as of the end of any fiscal year; provided, that the trust assets after disbursement of income shall not have a market value of less than one hundred twenty percent (120%) of the aggregate procurement costs of all cemetery merchandise and services for which deposits are held in trust, subject to proration allowed under § 46-1-207 . The seller shall exercise its option by delivering to the trustee a notarized certification of the procurement costs as of the first day of the seller's current fiscal year.
(c) Any specified funds held on behalf of a purchaser that have been dormant for a period of seventy-five (75) years since the time of deposit or last withdrawal against those moneys, may be considered to be closed accounts against which no further demand will be made by the purchaser, and the principal amount may be paid by the trustee to the seller's improvement care trust.
Amended by 2016 Tenn. Acts, ch. 911,s 16, eff. 4/27/2016.
Acts 1979, ch. 307, § 4(C); T.C.A., § 46-2-204 ; Acts 1986, ch. 693, § 22; T.C.A. § 46-2-404 ; Acts 2006, ch. 1012, § 3.
Tenn. Code Ann. § 46-1-102 — TN Code / Title 46 / Chapter 1 / Section 46-1-102
Chapter definitions
Status: in_force

As used in this chapter and chapter 2 of this title, unless the context otherwise requires: (1) "Cemetery" means any land or structure in this state dedicated to and used, or intended to be used, for interment of human remains; (2) "Cemetery company" means an individual, partnership, corporation, or association, now or hereafter organized, owning or controlling cemetery lands or property and conducting the business of a cemetery; (3) "Cemetery merchandise" means personal property sold by a cemetery company, such as foundations, markers, memorials, memorial bases, monuments, urns, vases, and lawn and mausoleum crypts; (4) "Cemetery operator" means any owner, director, principal, manager, member, stockholder with a majority ownership interest, or other person who has any ownership interest in, or has any control over, the financial operations of a cemetery company; (5) "Cemetery purposes" means all things requisite or necessary for, or incident or convenient to, the establishment, maintenance, management, operation, improvement and conduct of a cemetery, the preparation of the premises for interment and the interment of the human dead, and the care, preservation and embellishment of cemetery property; (6) "Columbarium" means a structure, room or space in a building or structure used, or intended to be used, for the interment of cremated human remains; (7) "Commissioner" means the commissioner of commerce and insurance; (8) "Commodity" includes, but is not limited to, memorials consisting of permanent monuments or gravemarkers of marble, granite or bronze, bronze plaques, or bronze vases, and foundations or footings of the memorials. "Commodity" does not include floral arrangements and plants; (9) "Consumer price index" means the consumer price index (all items-United States city average), as published by the United States department of labor, bureau of labor statistics; (10) "Crypt" means a chamber of sufficient size to inter the remains of a deceased person; (11) "General fund" means the sum total of specific funds placed in a single fund; (12) "Human remains" or "remains" means the body of a deceased person, including the body in any stage of decomposition, and cremated remains; (13) "Improvement care" means the continual maintenance of the cemetery grounds and graves in keeping with a properly maintained cemetery, including cutting of grass, raking and cleaning of cemetery plots at reasonable intervals, and pruning of shrubs and trees; memorial care of commodities; procuring, maintaining and keeping in workable condition the machinery, tools and equipment needed for the shop and replacing the machinery, tools and equipment when necessary; keeping in repair and preserving the drains, water lines, roads, buildings, fences and other structures, including cemetery-owned statues and embellishments of general character applicable to the cemetery as a whole or a particular area; and paying of insurance premiums and maintaining necessary records of lot ownership, burials and other necessary information and making the records available to public authorities and interested persons; (14) "Interment" means any lawful disposition of the remains of a deceased person as provided by law; (15) "Interment right" means the right to inter human remains in a particular space in a cemetery, including, but not limited to a grave space, mausoleum crypt, niche, memorial bench, or scattering garden; (16) "Lawn crypts" means pre-installed, below-the-ground concrete chambers, either single or double depth, covered by earth or sod; (17) "Lot" or "grave space" means a space of ground in a cemetery used or intended to be used for interment, the beautification of the ground, or the memorialization of the deceased person; (18) "Mausoleum crypts" means chambers contained in a structure or building constructed of reinforced concrete, whether assembled above or below ground; (19) "Memorial care" includes, but is not limited to, resetting or straightening tipped commodities, replacing damaged commodities, and providing for the general maintenance of commodities; (20) "Niche" means a space in a columbarium used, or intended to be used, for the interment of the cremated remains of one (1) or more deceased persons; (21) "Pre-need" means the time prior to death when the use of cemetery merchandise or services is not actually required; (22) "Services" means acts performed by a cemetery company on its premises in the final interment of human remains or the installation of cemetery merchandise used in connection with final interment; (23) "Specific funds" means funds identified with cemetery merchandise to be delivered, or services to be performed, as specified in a certain contract and earmarked as having been paid by a certain purchaser; and (24) "Undeveloped" means real property that is not presently suitable for interment, entombment or inurnment as described in the purchase agreement. Amended by 2016 Tenn. Acts, ch. 911, Secs.s 15, s 16 eff. 4/27/2016. Amended by 2015 Tenn. Acts, ch. 288, s 1, eff. 1/1/2016. Acts 1968, ch. 557, §1; impl. am. Acts 1971, ch. 137, § 1; Acts 1979, ch. 307, § 2; T.C.A., § 46-102; Acts 1980, ch. 780, §§ 1, 2; 2006, ch. 1012, § 2; 2009 , ch. 356, § 6.
As used in this chapter and chapter 2 of this title, unless the context otherwise requires:
(1) "Cemetery" means any land or structure in this state dedicated to and used, or intended to be used, for interment of human remains;
(2) "Cemetery company" means an individual, partnership, corporation, or association, now or hereafter organized, owning or controlling cemetery lands or property and conducting the business of a cemetery;
(3) "Cemetery merchandise" means personal property sold by a cemetery company, such as foundations, markers, memorials, memorial bases, monuments, urns, vases, and lawn and mausoleum crypts;
(4) "Cemetery operator" means any owner, director, principal, manager, member, stockholder with a majority ownership interest, or other person who has any ownership interest in, or has any control over, the financial operations of a cemetery company;
(5) "Cemetery purposes" means all things requisite or necessary for, or incident or convenient to, the establishment, maintenance, management, operation, improvement and conduct of a cemetery, the preparation of the premises for interment and the interment of the human dead, and the care, preservation and embellishment of cemetery property;
(6) "Columbarium" means a structure, room or space in a building or structure used, or intended to be used, for the interment of cremated human remains;
(7) "Commissioner" means the commissioner of commerce and insurance;
(8) "Commodity" includes, but is not limited to, memorials consisting of permanent monuments or gravemarkers of marble, granite or bronze, bronze plaques, or bronze vases, and foundations or footings of the memorials. "Commodity" does not include floral arrangements and plants;
(9) "Consumer price index" means the consumer price index (all items-United States city average), as published by the United States department of labor, bureau of labor statistics;
(10) "Crypt" means a chamber of sufficient size to inter the remains of a deceased person;
(11) "General fund" means the sum total of specific funds placed in a single fund;
(12) "Human remains" or "remains" means the body of a deceased person, including the body in any stage of decomposition, and cremated remains;
(13) "Improvement care" means the continual maintenance of the cemetery grounds and graves in keeping with a properly maintained cemetery, including cutting of grass, raking and cleaning of cemetery plots at reasonable intervals, and pruning of shrubs and trees; memorial care of commodities; procuring, maintaining and keeping in workable condition the machinery, tools and equipment needed for the shop and replacing the machinery, tools and equipment when necessary; keeping in repair and preserving the drains, water lines, roads, buildings, fences and other structures, including cemetery-owned statues and embellishments of general character applicable to the cemetery as a whole or a particular area; and paying of insurance premiums and maintaining necessary records of lot ownership, burials and other necessary information and making the records available to public authorities and interested persons;
(14) "Interment" means any lawful disposition of the remains of a deceased person as provided by law;
(15) "Interment right" means the right to inter human remains in a particular space in a cemetery, including, but not limited to a grave space, mausoleum crypt, niche, memorial bench, or scattering garden;
(16) "Lawn crypts" means pre-installed, below-the-ground concrete chambers, either single or double depth, covered by earth or sod;
(17) "Lot" or "grave space" means a space of ground in a cemetery used or intended to be used for interment, the beautification of the ground, or the memorialization of the deceased person;
(18) "Mausoleum crypts" means chambers contained in a structure or building constructed of reinforced concrete, whether assembled above or below ground;
(19) "Memorial care" includes, but is not limited to, resetting or straightening tipped commodities, replacing damaged commodities, and providing for the general maintenance of commodities;
(20) "Niche" means a space in a columbarium used, or intended to be used, for the interment of the cremated remains of one (1) or more deceased persons;
(21) "Pre-need" means the time prior to death when the use of cemetery merchandise or services is not actually required;
(22) "Services" means acts performed by a cemetery company on its premises in the final interment of human remains or the installation of cemetery merchandise used in connection with final interment;
(23) "Specific funds" means funds identified with cemetery merchandise to be delivered, or services to be performed, as specified in a certain contract and earmarked as having been paid by a certain purchaser; and
(24) "Undeveloped" means real property that is not presently suitable for interment, entombment or inurnment as described in the purchase agreement.
Amended by 2016 Tenn. Acts, ch. 911, Secs.s 15, s 16 eff. 4/27/2016.
Amended by 2015 Tenn. Acts, ch. 288, s 1, eff. 1/1/2016.
Acts 1968, ch. 557, §1; impl. am. Acts 1971, ch. 137, § 1; Acts 1979, ch. 307, § 2; T.C.A., § 46-102; Acts 1980, ch. 780, §§ 1, 2; 2006, ch. 1012, § 2; 2009 , ch. 356, § 6.
Tenn. Code Ann. § 46-1-113 — TN Code / Title 46 / Chapter 1 / Section 46-1-113
[Repealed]
Status: repealed

Added by 2016 Tenn. Acts, ch. 997,s 1, eff. 4/27/2016.
Tenn. Code Ann. § 46-2-102 — TN Code / Title 46 / Chapter 2 / Section 46-2-102
Action of trespass for damage
Status: in_force

All offenders shall be liable in an action of trespass in the name of the managers or trustees, to pay all damages that have been occasioned by their unlawful acts, which money, when recovered, shall be applied by the managers or trustees to the reparation of the property injured or destroyed. Acts 1873, ch. 94, § 6; Shan., § 3059; Code 1932, § 5379; T.C.A. (orig. ed.), § 46-308; T.C.A. § 46-3-108 ; T.C.A. § 46-3-109 ; Acts 2006, ch. 1012, § 5.
All offenders shall be liable in an action of trespass in the name of the managers or trustees, to pay all damages that have been occasioned by their unlawful acts, which money, when recovered, shall be applied by the managers or trustees to the reparation of the property injured or destroyed.
Acts 1873, ch. 94, § 6; Shan., § 3059; Code 1932, § 5379; T.C.A. (orig. ed.), § 46-308; T.C.A. § 46-3-108 ; T.C.A. § 46-3-109 ; Acts 2006, ch. 1012, § 5.
Tenn. Code Ann. § 46-1-205 — TN Code / Title 46 / Chapter 1 / Section 46-1-205
Payment of dividends - Restrictions - Recovery
Status: in_force

No dividend, salary or compensation of any description shall be paid to any stockholder of any cemetery company or any cemetery operator until the company has first set up the improvement care trust fund in the manner and amount provided in § 46-1-204 , and no dividend, salary or compensation shall be paid to any stockholder of any cemetery company or any cemetery operator while any improvement care trust fund is deficient because of not having received the payments required by § 46-1-204 ; provided, that a receiver, as provided for in this chapter, may pay the salaries and compensation that the receiver deems necessary to restore the cemetery to a sound financial condition. Any dividend, salary or commission paid in violation of this section shall be recoverable at the suit of the commissioner, any lot owner, or descendant or next of kin of a lot owner, in the circuit or chancery court, and all stockholders of the cemetery company and cemetery operators receiving the unlawful dividends, salaries or compensation may be joined in the same suit. The proceeds of the suit or claim shall be added to the improvement care trust fund to assist in making the fund current. Acts 1927, ch. 75, § 6; mod. Code 1932, § 3928; Acts 1968, ch. 557, §§ 2, 4; T.C.A. (orig. ed.), § 46-111; Acts 1976, ch. 773, § 8; T.C.A., §§ 46-211, 46-2-111; T.C.A., § 46-2-305 ; Acts 2006, ch. 1012, § 3.
No dividend, salary or compensation of any description shall be paid to any stockholder of any cemetery company or any cemetery operator until the company has first set up the improvement care trust fund in the manner and amount provided in § 46-1-204 , and no dividend, salary or compensation shall be paid to any stockholder of any cemetery company or any cemetery operator while any improvement care trust fund is deficient because of not having received the payments required by § 46-1-204 ; provided, that a receiver, as provided for in this chapter, may pay the salaries and compensation that the receiver deems necessary to restore the cemetery to a sound financial condition. Any dividend, salary or commission paid in violation of this section shall be recoverable at the suit of the commissioner, any lot owner, or descendant or next of kin of a lot owner, in the circuit or chancery court, and all stockholders of the cemetery company and cemetery operators receiving the unlawful dividends, salaries or compensation may be joined in the same suit. The proceeds of the suit or claim shall be added to the improvement care trust fund to assist in making the fund current.
Acts 1927, ch. 75, § 6; mod. Code 1932, § 3928; Acts 1968, ch. 557, §§ 2, 4; T.C.A. (orig. ed.), § 46-111; Acts 1976, ch. 773, § 8; T.C.A., §§ 46-211, 46-2-111; T.C.A., § 46-2-305 ; Acts 2006, ch. 1012, § 3.
Tenn. Code Ann. § 46-7-102 — TN Code / Title 46 / Chapter 7 / Section 46-7-102
Cemetery trust corporation - Purpose, powers, exemptions - Charter and capital stock
Status: in_force

(a) (1) A trust corporation, which shall be chartered as a not-for-profit general welfare corporation under the laws of Tennessee, may be formed for the sole purpose of administering and providing fiduciary services for a trust created for the perpetual care of a private cemetery, thereby benefiting all the citizens of this state. (2) The services performed by a trust corporation formed under this chapter are necessarily services not otherwise generally available for such purposes, and the commissioner of financial institutions shall exempt the corporation from any requirement of title 45, chapters 1 and 2, or the rules of the department of financial institutions, that would threaten the viability of the corporation, including, but not limited to, capitalization requirements, fees, and procedures that are not essential to the protection of the interests of the trust beneficiaries. (3) The trust corporation shall file its charter with the secretary of state and shall also record its charter in the office of the register of deeds in the county in which its principal office is located. The trust corporation's existence shall continue until terminated by law. (4) It is not the purpose of the corporation to engage in commercial banking activity or private fiduciary activity, except to the limited extent of acting in a fiduciary capacity for a person who creates a trust for the perpetual care of a private cemetery and specifically designates a trust corporation formed under this chapter to serve in the capacity as trustee. (5) A trust corporation formed under this chapter must use the word "cemetery" in its corporate title and may not advertise its services in such a manner as to represent that the corporation is a general fiduciary trust company. (b) In addition to the general duties and powers of corporations formed under the laws of Tennessee, a trust corporation formed under this chapter is authorized to: (1) Accept funds and gifts of land for the benefit of the trust; (2) Enter into contracts, trust agreements, and other fiduciary instruments; (3) Adopt, use and display a corporate seal; (4) Adopt and amend bylaws, rules and regulations for carrying out the purpose of this chapter; (5) Manage and invest money and other property for the benefit of the trust; (6) Act in a fiduciary capacity for a person creating a trust for the perpetual care of a private cemetery who specifically designates the trust corporation to act as trustee; and (7) Have such powers as are necessary and convenient to carry out the purpose for which the trust corporation is organized, including, but not limited to, any necessary and appropriate actions to associate with or participate in transactions through the federal reserve system. (c) As the trust corporation is formed for a valid public purpose and will exercise its powers for the benefit of the state, the trust corporation, its capital stock, all properties at any time owned or held by it in a fiduciary capacity, and income derived from the trust funds shall be exempt from taxation by the state or any local unit, or subdivision or instrumentality of the state. (d) Any capital stock of the trust corporation shall be held by the members of the board of directors and their successors in office, by virtue of their incumbency in office. Acts 1989, ch. 222, §2; 2011 , ch. 490, § 1.
(a) (1) A trust corporation, which shall be chartered as a not-for-profit general welfare corporation under the laws of Tennessee, may be formed for the sole purpose of administering and providing fiduciary services for a trust created for the perpetual care of a private cemetery, thereby benefiting all the citizens of this state. (2) The services performed by a trust corporation formed under this chapter are necessarily services not otherwise generally available for such purposes, and the commissioner of financial institutions shall exempt the corporation from any requirement of title 45, chapters 1 and 2, or the rules of the department of financial institutions, that would threaten the viability of the corporation, including, but not limited to, capitalization requirements, fees, and procedures that are not essential to the protection of the interests of the trust beneficiaries. (3) The trust corporation shall file its charter with the secretary of state and shall also record its charter in the office of the register of deeds in the county in which its principal office is located. The trust corporation's existence shall continue until terminated by law. (4) It is not the purpose of the corporation to engage in commercial banking activity or private fiduciary activity, except to the limited extent of acting in a fiduciary capacity for a person who creates a trust for the perpetual care of a private cemetery and specifically designates a trust corporation formed under this chapter to serve in the capacity as trustee. (5) A trust corporation formed under this chapter must use the word "cemetery" in its corporate title and may not advertise its services in such a manner as to represent that the corporation is a general fiduciary trust company.
(1) A trust corporation, which shall be chartered as a not-for-profit general welfare corporation under the laws of Tennessee, may be formed for the sole purpose of administering and providing fiduciary services for a trust created for the perpetual care of a private cemetery, thereby benefiting all the citizens of this state.
(2) The services performed by a trust corporation formed under this chapter are necessarily services not otherwise generally available for such purposes, and the commissioner of financial institutions shall exempt the corporation from any requirement of title 45, chapters 1 and 2, or the rules of the department of financial institutions, that would threaten the viability of the corporation, including, but not limited to, capitalization requirements, fees, and procedures that are not essential to the protection of the interests of the trust beneficiaries.
(3) The trust corporation shall file its charter with the secretary of state and shall also record its charter in the office of the register of deeds in the county in which its principal office is located. The trust corporation's existence shall continue until terminated by law.
(4) It is not the purpose of the corporation to engage in commercial banking activity or private fiduciary activity, except to the limited extent of acting in a fiduciary capacity for a person who creates a trust for the perpetual care of a private cemetery and specifically designates a trust corporation formed under this chapter to serve in the capacity as trustee.
(5) A trust corporation formed under this chapter must use the word "cemetery" in its corporate title and may not advertise its services in such a manner as to represent that the corporation is a general fiduciary trust company.
(b) In addition to the general duties and powers of corporations formed under the laws of Tennessee, a trust corporation formed under this chapter is authorized to: (1) Accept funds and gifts of land for the benefit of the trust; (2) Enter into contracts, trust agreements, and other fiduciary instruments; (3) Adopt, use and display a corporate seal; (4) Adopt and amend bylaws, rules and regulations for carrying out the purpose of this chapter; (5) Manage and invest money and other property for the benefit of the trust; (6) Act in a fiduciary capacity for a person creating a trust for the perpetual care of a private cemetery who specifically designates the trust corporation to act as trustee; and (7) Have such powers as are necessary and convenient to carry out the purpose for which the trust corporation is organized, including, but not limited to, any necessary and appropriate actions to associate with or participate in transactions through the federal reserve system.
(1) Accept funds and gifts of land for the benefit of the trust;
(2) Enter into contracts, trust agreements, and other fiduciary instruments;
(3) Adopt, use and display a corporate seal;
(4) Adopt and amend bylaws, rules and regulations for carrying out the purpose of this chapter;
(5) Manage and invest money and other property for the benefit of the trust;
(6) Act in a fiduciary capacity for a person creating a trust for the perpetual care of a private cemetery who specifically designates the trust corporation to act as trustee; and
(7) Have such powers as are necessary and convenient to carry out the purpose for which the trust corporation is organized, including, but not limited to, any necessary and appropriate actions to associate with or participate in transactions through the federal reserve system.
(c) As the trust corporation is formed for a valid public purpose and will exercise its powers for the benefit of the state, the trust corporation, its capital stock, all properties at any time owned or held by it in a fiduciary capacity, and income derived from the trust funds shall be exempt from taxation by the state or any local unit, or subdivision or instrumentality of the state.
(d) Any capital stock of the trust corporation shall be held by the members of the board of directors and their successors in office, by virtue of their incumbency in office.
Acts 1989, ch. 222, §2; 2011 , ch. 490, § 1.
Tenn. Code Ann. § 46-2-101 — TN Code / Title 46 / Chapter 2 / Section 46-2-101
Cemetery rules and regulations
Status: in_force

(a) (1) The owner of every cemetery may make, adopt, and enforce, and from time to time may amend, add to, revise, change, modify, or abolish, reasonable rules and regulations for: (A) The use, care, control, management, restriction, and protection of the cemetery, and of all parts and subdivisions of the cemetery; (B) Restricting, limiting, and regulating the use of all property within the cemetery; (C) Regulating and preventing the introduction and care of plants or shrubs within the grounds; (D) Regulating the conduct of persons and preventing improper assemblages in the cemetery; and (E) All other purposes deemed necessary by the owner of the cemetery for the proper conduct of the business of the cemetery and the protection or safeguarding of the premises and the principles, plans, and ideas on which the cemetery was organized. (2) The owner of the cemetery may prescribe penalties for the violation of any rule or regulation. These penalties may be recovered by the owner of the cemetery in a civil action. (3) The rules and regulations shall be plainly printed or typewritten, posted conspicuously and maintained, subject to inspection and copying, at the usual place for transacting the regular business of the cemetery; provided, that no cemetery to which chapter 1 of this title is applicable has the power to adopt any rule or regulation in conflict with chapter 1 of this title or in derogation of the contract rights of lot owners. (b) (1) The owner of every cemetery has the further right to establish reasonable rules and regulations regarding the type, material, design, composition, finish, and specifications of all commodities to be used or installed in the cemetery. The rules and regulations shall be posted conspicuously and maintained, subject to inspection and copying, at the usual place for transacting the regular business of the cemetery. No cemetery owner has the right to prevent the use of any commodity purchased by a lot owner, or the owner's representative, agent, or heirs or assigns from any source; provided, that the use meets the rules. (2) A cemetery owner shall be permitted to prohibit the installation of a commodity by noncemetery personnel; provided, that the fee charged by the cemetery owner for installation of the commodity does not exceed twenty-six cents (26¢) per square inch of the ground covered by the commodity. At the end of each calendar year, the cemetery owner shall be permitted to increase the fee for the installation of commodities by no more than the percentage representing the consumer price index at the end of that calendar year. The charge for installation of a commodity by the cemetery owner shall be the same to all persons, regardless of the source of the commodity. The cemetery owner shall install all commodities furnished from sources other than the cemetery within thirty (30) days of the receipt of the commodity, weather permitting. (3) If the fee charged by a cemetery owner for installation of a commodity exceeds the fee scale described in subdivision (b)(2), then the cemetery owner shall permit installation of the commodity by noncemetery personnel, if requested by the lot owner, or the owner's representative, agent, or heirs or assigns. If noncemetery personnel are permitted to install a commodity, they shall not be denied reasonable access to the lot or grave space for the purpose of installing or servicing the commodity. The cemetery owner shall not deny information pertinent to the place of burial and respective grave location or installation location of the commodity. The information shall be furnished within a reasonable period of time, not to exceed fourteen (14) days after receipt of the request for information. The cemetery owner shall not charge for furnishing the information necessary for the proper installation of the commodity. (c) The cemetery owner shall not charge for any service not performed. The cemetery owner shall be allowed to charge an administrative, processing, or documentation fee; provided, however, that the fee is an equal amount charged to all cemetery customers and that the fee shall not exceed one hundred dollars ($100) per agreement or transaction, including, but not limited to, allowing noncemetery personnel to install or have installed a commodity or monument. The cemetery owner shall not charge any fees on any transaction in addition to the cost of the merchandise or services other than the administrative, processing, or documentation fee. (d) All cemetery owners shall have a full and complete schedule of all charges for services provided by the cemetery plainly printed or typewritten, posted conspicuously and maintained, subject to inspection and copying, at the usual place for transacting the regular business of the cemetery. Any cemetery company that sells funeral merchandise must maintain a price list for that funeral merchandise that shall be provided to any person who inquires about funeral merchandise or the price of such merchandise. Amended by 2016 Tenn. Acts, ch. 838, s 1, eff. 7/1/2016. Acts 1873, ch. 94, §4; Shan., §3053; mod.Code 1932, § 5372; Acts 1968, ch. 557, § 3; T.C.A., § 46-302; Acts 1980, ch. 780, §§ 8, 9; T.C.A., 46-3-102; T.C.A., 46-3-103; Acts 2006, ch. 1012, § 5.
(a) (1) The owner of every cemetery may make, adopt, and enforce, and from time to time may amend, add to, revise, change, modify, or abolish, reasonable rules and regulations for: (A) The use, care, control, management, restriction, and protection of the cemetery, and of all parts and subdivisions of the cemetery; (B) Restricting, limiting, and regulating the use of all property within the cemetery; (C) Regulating and preventing the introduction and care of plants or shrubs within the grounds; (D) Regulating the conduct of persons and preventing improper assemblages in the cemetery; and (E) All other purposes deemed necessary by the owner of the cemetery for the proper conduct of the business of the cemetery and the protection or safeguarding of the premises and the principles, plans, and ideas on which the cemetery was organized. (2) The owner of the cemetery may prescribe penalties for the violation of any rule or regulation. These penalties may be recovered by the owner of the cemetery in a civil action. (3) The rules and regulations shall be plainly printed or typewritten, posted conspicuously and maintained, subject to inspection and copying, at the usual place for transacting the regular business of the cemetery; provided, that no cemetery to which chapter 1 of this title is applicable has the power to adopt any rule or regulation in conflict with chapter 1 of this title or in derogation of the contract rights of lot owners.
(1) The owner of every cemetery may make, adopt, and enforce, and from time to time may amend, add to, revise, change, modify, or abolish, reasonable rules and regulations for: (A) The use, care, control, management, restriction, and protection of the cemetery, and of all parts and subdivisions of the cemetery; (B) Restricting, limiting, and regulating the use of all property within the cemetery; (C) Regulating and preventing the introduction and care of plants or shrubs within the grounds; (D) Regulating the conduct of persons and preventing improper assemblages in the cemetery; and (E) All other purposes deemed necessary by the owner of the cemetery for the proper conduct of the business of the cemetery and the protection or safeguarding of the premises and the principles, plans, and ideas on which the cemetery was organized.
(A) The use, care, control, management, restriction, and protection of the cemetery, and of all parts and subdivisions of the cemetery;
(B) Restricting, limiting, and regulating the use of all property within the cemetery;
(C) Regulating and preventing the introduction and care of plants or shrubs within the grounds;
(D) Regulating the conduct of persons and preventing improper assemblages in the cemetery; and
(E) All other purposes deemed necessary by the owner of the cemetery for the proper conduct of the business of the cemetery and the protection or safeguarding of the premises and the principles, plans, and ideas on which the cemetery was organized.
(2) The owner of the cemetery may prescribe penalties for the violation of any rule or regulation. These penalties may be recovered by the owner of the cemetery in a civil action.
(3) The rules and regulations shall be plainly printed or typewritten, posted conspicuously and maintained, subject to inspection and copying, at the usual place for transacting the regular business of the cemetery; provided, that no cemetery to which chapter 1 of this title is applicable has the power to adopt any rule or regulation in conflict with chapter 1 of this title or in derogation of the contract rights of lot owners.
(b) (1) The owner of every cemetery has the further right to establish reasonable rules and regulations regarding the type, material, design, composition, finish, and specifications of all commodities to be used or installed in the cemetery. The rules and regulations shall be posted conspicuously and maintained, subject to inspection and copying, at the usual place for transacting the regular business of the cemetery. No cemetery owner has the right to prevent the use of any commodity purchased by a lot owner, or the owner's representative, agent, or heirs or assigns from any source; provided, that the use meets the rules. (2) A cemetery owner shall be permitted to prohibit the installation of a commodity by noncemetery personnel; provided, that the fee charged by the cemetery owner for installation of the commodity does not exceed twenty-six cents (26¢) per square inch of the ground covered by the commodity. At the end of each calendar year, the cemetery owner shall be permitted to increase the fee for the installation of commodities by no more than the percentage representing the consumer price index at the end of that calendar year. The charge for installation of a commodity by the cemetery owner shall be the same to all persons, regardless of the source of the commodity. The cemetery owner shall install all commodities furnished from sources other than the cemetery within thirty (30) days of the receipt of the commodity, weather permitting. (3) If the fee charged by a cemetery owner for installation of a commodity exceeds the fee scale described in subdivision (b)(2), then the cemetery owner shall permit installation of the commodity by noncemetery personnel, if requested by the lot owner, or the owner's representative, agent, or heirs or assigns. If noncemetery personnel are permitted to install a commodity, they shall not be denied reasonable access to the lot or grave space for the purpose of installing or servicing the commodity. The cemetery owner shall not deny information pertinent to the place of burial and respective grave location or installation location of the commodity. The information shall be furnished within a reasonable period of time, not to exceed fourteen (14) days after receipt of the request for information. The cemetery owner shall not charge for furnishing the information necessary for the proper installation of the commodity.
(1) The owner of every cemetery has the further right to establish reasonable rules and regulations regarding the type, material, design, composition, finish, and specifications of all commodities to be used or installed in the cemetery. The rules and regulations shall be posted conspicuously and maintained, subject to inspection and copying, at the usual place for transacting the regular business of the cemetery. No cemetery owner has the right to prevent the use of any commodity purchased by a lot owner, or the owner's representative, agent, or heirs or assigns from any source; provided, that the use meets the rules.
(2) A cemetery owner shall be permitted to prohibit the installation of a commodity by noncemetery personnel; provided, that the fee charged by the cemetery owner for installation of the commodity does not exceed twenty-six cents (26¢) per square inch of the ground covered by the commodity. At the end of each calendar year, the cemetery owner shall be permitted to increase the fee for the installation of commodities by no more than the percentage representing the consumer price index at the end of that calendar year. The charge for installation of a commodity by the cemetery owner shall be the same to all persons, regardless of the source of the commodity. The cemetery owner shall install all commodities furnished from sources other than the cemetery within thirty (30) days of the receipt of the commodity, weather permitting.
(3) If the fee charged by a cemetery owner for installation of a commodity exceeds the fee scale described in subdivision (b)(2), then the cemetery owner shall permit installation of the commodity by noncemetery personnel, if requested by the lot owner, or the owner's representative, agent, or heirs or assigns. If noncemetery personnel are permitted to install a commodity, they shall not be denied reasonable access to the lot or grave space for the purpose of installing or servicing the commodity. The cemetery owner shall not deny information pertinent to the place of burial and respective grave location or installation location of the commodity. The information shall be furnished within a reasonable period of time, not to exceed fourteen (14) days after receipt of the request for information. The cemetery owner shall not charge for furnishing the information necessary for the proper installation of the commodity.
(c) The cemetery owner shall not charge for any service not performed. The cemetery owner shall be allowed to charge an administrative, processing, or documentation fee; provided, however, that the fee is an equal amount charged to all cemetery customers and that the fee shall not exceed one hundred dollars ($100) per agreement or transaction, including, but not limited to, allowing noncemetery personnel to install or have installed a commodity or monument. The cemetery owner shall not charge any fees on any transaction in addition to the cost of the merchandise or services other than the administrative, processing, or documentation fee.
(d) All cemetery owners shall have a full and complete schedule of all charges for services provided by the cemetery plainly printed or typewritten, posted conspicuously and maintained, subject to inspection and copying, at the usual place for transacting the regular business of the cemetery. Any cemetery company that sells funeral merchandise must maintain a price list for that funeral merchandise that shall be provided to any person who inquires about funeral merchandise or the price of such merchandise.
Amended by 2016 Tenn. Acts, ch. 838, s 1, eff. 7/1/2016.
Acts 1873, ch. 94, §4; Shan., §3053; mod.Code 1932, § 5372; Acts 1968, ch. 557, § 3; T.C.A., § 46-302; Acts 1980, ch. 780, §§ 8, 9; T.C.A., 46-3-102; T.C.A., 46-3-103; Acts 2006, ch. 1012, § 5.
Tenn. Code Ann. § 46-6-103 — TN Code / Title 46 / Chapter 6 / Section 46-6-103
Application for federal grant
Status: in_force

In establishing Tennessee veterans' memorial cemeteries, it is the intention of the general assembly that the state shall apply for a grant from the United States administrator of veterans' affairs pursuant to Public Law 95-476, 92 Stat. 1504, and the department of veterans services is authorized to submit the application on behalf of the state. Acts 1987, ch. 309, § 2.
In establishing Tennessee veterans' memorial cemeteries, it is the intention of the general assembly that the state shall apply for a grant from the United States administrator of veterans' affairs pursuant to Public Law 95-476, 92 Stat. 1504, and the department of veterans services is authorized to submit the application on behalf of the state.
Acts 1987, ch. 309, § 2.
Tenn. Code Ann. § 46-2-103 — TN Code / Title 46 / Chapter 2 / Section 46-2-103
Escheat of lots to cemetery owner
Status: in_force

In order to facilitate a more efficient and economical system for caring for and maintaining and improving cemeteries owned and operated by municipalities, corporations and associations within this state, it is provided that after March 21, 1955, all vacant cemetery lots and grave spaces owned by any person dying intestate without issue and leaving no known relatives entitled by the law of descent to the cemetery lots and grave spaces shall escheat to the municipalities, corporations, associations or other owners of a cemetery where vacant lots and grave spaces exist, owned by any person dying testate without devising the vacant cemetery lots or grave spaces, and leaving no lawful heirs, as the case may be, entitled by law to take the vacant cemetery lots or grave spaces, or where the devisees or heirs are incapable of taking the vacant cemetery lots or grave spaces and where there are no lawful heirs, as the case may be. Acts 1955, ch. 279, § 1; T.C.A., § 46-309; T.C.A., § 46-3-109 ; T.C.A., § 46-3-110 ; Acts 2006, ch. 1012, § 5.
In order to facilitate a more efficient and economical system for caring for and maintaining and improving cemeteries owned and operated by municipalities, corporations and associations within this state, it is provided that after March 21, 1955, all vacant cemetery lots and grave spaces owned by any person dying intestate without issue and leaving no known relatives entitled by the law of descent to the cemetery lots and grave spaces shall escheat to the municipalities, corporations, associations or other owners of a cemetery where vacant lots and grave spaces exist, owned by any person dying testate without devising the vacant cemetery lots or grave spaces, and leaving no lawful heirs, as the case may be, entitled by law to take the vacant cemetery lots or grave spaces, or where the devisees or heirs are incapable of taking the vacant cemetery lots or grave spaces and where there are no lawful heirs, as the case may be.
Acts 1955, ch. 279, § 1; T.C.A., § 46-309; T.C.A., § 46-3-109 ; T.C.A., § 46-3-110 ; Acts 2006, ch. 1012, § 5.
Tenn. Code Ann. § 46-1-110 — TN Code / Title 46 / Chapter 1 / Section 46-1-110
Sale of land not suitable or needed for cemetery purposes
Status: in_force

(a) Cemetery companies owning lands never actually used by them for cemetery purposes, and that are not suitable or adapted to such purpose, or are found by them to be not needful for such purposes, are empowered to sell and convey or otherwise dispose of the lands for secular or general use; provided, that: (1) No later than thirty (30) days prior to the disposition of the land, the cemetery company notifies the commissioner in writing and obtains written approval of the disposition from the commissioner or the commissioner's designee; and (2) The commissioner may order the cemetery company disposing of the land to deposit up to one hundred percent (100%) of the net proceeds of the disposition in the cemetery's improvement care trust fund or the cemetery's pre-need merchandise and services trust fund, or both, within thirty (30) days after the disposition, if there is a deficiency in either trust fund. The order may not exceed the actual amount of the deficiency in the improvement care trust fund or the pre-need merchandise and services trust fund, or both. (b) Nothing in this section shall be construed to authorize cemetery companies to acquire any lands for the purpose of selling the land or to engage in speculation of real estate. Acts 1907, ch. 94, § 1; Shan., § 2185a1; Code 1932, § 3936; Acts 1968, ch. 557, § 2; T.C.A. (orig. ed.), § 46-104; T.C.A., § 46-204; T.C.A. § 46-2-104 ; Acts 2006, ch. 1012, § 2.
(a) Cemetery companies owning lands never actually used by them for cemetery purposes, and that are not suitable or adapted to such purpose, or are found by them to be not needful for such purposes, are empowered to sell and convey or otherwise dispose of the lands for secular or general use; provided, that: (1) No later than thirty (30) days prior to the disposition of the land, the cemetery company notifies the commissioner in writing and obtains written approval of the disposition from the commissioner or the commissioner's designee; and (2) The commissioner may order the cemetery company disposing of the land to deposit up to one hundred percent (100%) of the net proceeds of the disposition in the cemetery's improvement care trust fund or the cemetery's pre-need merchandise and services trust fund, or both, within thirty (30) days after the disposition, if there is a deficiency in either trust fund. The order may not exceed the actual amount of the deficiency in the improvement care trust fund or the pre-need merchandise and services trust fund, or both.
(1) No later than thirty (30) days prior to the disposition of the land, the cemetery company notifies the commissioner in writing and obtains written approval of the disposition from the commissioner or the commissioner's designee; and
(2) The commissioner may order the cemetery company disposing of the land to deposit up to one hundred percent (100%) of the net proceeds of the disposition in the cemetery's improvement care trust fund or the cemetery's pre-need merchandise and services trust fund, or both, within thirty (30) days after the disposition, if there is a deficiency in either trust fund. The order may not exceed the actual amount of the deficiency in the improvement care trust fund or the pre-need merchandise and services trust fund, or both.
(b) Nothing in this section shall be construed to authorize cemetery companies to acquire any lands for the purpose of selling the land or to engage in speculation of real estate.
Acts 1907, ch. 94, § 1; Shan., § 2185a1; Code 1932, § 3936; Acts 1968, ch. 557, § 2; T.C.A. (orig. ed.), § 46-104; T.C.A., § 46-204; T.C.A. § 46-2-104 ; Acts 2006, ch. 1012, § 2.
Tenn. Code Ann. § 46-1-214 — TN Code / Title 46 / Chapter 1 / Section 46-1-214
Trust account reports required - Inspection of trust account records
Status: in_force

(a) (1) Not later than seventy-five (75) days after the end of each of its fiscal years, each cemetery company that engages in sales requiring the establishment of a trust account under this part shall file with the commissioner, on the prescribed form, a report containing: (A) Beginning balances of deposited funds and accumulated earnings in the trust account; (B) The deposits to the trust account during the year; (C) The amount of earnings during the year; (D) The amounts of the withdrawals of deposits and earnings remaining in trust at the end of the year; and (E) The aggregate procurement costs, including transportation and labor, of all cemetery merchandise and services sold pre-need and yet to be delivered after the report year end; provided, that deferred or installment payments may be prorated to the extent allowed under § 46-1-207 . (2) The commissioner may require a cemetery company to submit reasonably detailed information in support of any report required under this section. (3) An additional report shall not be required based on the establishment of trusts pursuant to this title and the Tennessee Prepaid Funeral Benefits Act, compiled in title 62, chapter 5, part 4. In such instance, only one (1) report shall be required. (b) Not later than seventy-five (75) days after the end of the cemetery company's fiscal year, each trustee appointed under this part shall file with the commissioner, on the prescribed form, a report on each trust account established pursuant to this part. However, an additional report shall not be required based on the establishment of trusts pursuant to this title and the Tennessee Prepaid Funeral Benefits Act. In such instance, only one (1) report shall be required. The report shall contain the following information: (1) The combined beginning balance of deposits and earnings in trust; (2) The aggregate amount of deposits received during the report year; (3) The amount of the earnings added to the trust account during the year; (4) The aggregate amount of deposits and earnings disbursed during the report year; and (5) The aggregate amount of the deposits and earnings remaining in trust at the end of the report year. (c) For late filing of a report required under this section, a cemetery company shall pay a late penalty not to exceed one hundred dollars ($100) for each month or fraction of a month that the report is late. The commissioner is authorized to establish the amount of the late penalty by promulgating rules in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5. The commissioner may, in extenuating circumstances, grant an extension of time for filing a report and waive the penalty, on receipt of a written request before the report is overdue. (d) If, on or before the date that a report would otherwise be due, a cemetery company notifies the commissioner that it has delivered all cemetery merchandise and services due for which a trust account was required, the company need not file a report. (e) The commissioner shall promulgate and may, from time to time, revise rules and regulations for carrying out the intentions of this part, in accordance with the Uniform Administrative Procedures Act. (f) The commissioner shall require an audit at least once every two (2) years, or more frequently if the commissioner deems it necessary, to ensure that each person, firm, or corporation that offers or enters into a contract for the sale of cemetery merchandise or services under this chapter will be able to perform its contract with the purchaser. (g) The necessary expenses for any examination pursuant to this section shall be paid by the cemetery company at a rate set by the commissioner. Amended by 2016 Tenn. Acts, ch. 911,Secs.s11, s12, s16 eff. 4/27/2016. Acts 1986, ch. 693, § 24; 1992, ch. 922, § 7; 1997, ch. 400, § 4; T.C.A. § 46-2-410 ; Acts 2006, ch. 1012, § 3.
(a) (1) Not later than seventy-five (75) days after the end of each of its fiscal years, each cemetery company that engages in sales requiring the establishment of a trust account under this part shall file with the commissioner, on the prescribed form, a report containing: (A) Beginning balances of deposited funds and accumulated earnings in the trust account; (B) The deposits to the trust account during the year; (C) The amount of earnings during the year; (D) The amounts of the withdrawals of deposits and earnings remaining in trust at the end of the year; and (E) The aggregate procurement costs, including transportation and labor, of all cemetery merchandise and services sold pre-need and yet to be delivered after the report year end; provided, that deferred or installment payments may be prorated to the extent allowed under § 46-1-207 . (2) The commissioner may require a cemetery company to submit reasonably detailed information in support of any report required under this section. (3) An additional report shall not be required based on the establishment of trusts pursuant to this title and the Tennessee Prepaid Funeral Benefits Act, compiled in title 62, chapter 5, part 4. In such instance, only one (1) report shall be required.
(1) Not later than seventy-five (75) days after the end of each of its fiscal years, each cemetery company that engages in sales requiring the establishment of a trust account under this part shall file with the commissioner, on the prescribed form, a report containing: (A) Beginning balances of deposited funds and accumulated earnings in the trust account; (B) The deposits to the trust account during the year; (C) The amount of earnings during the year; (D) The amounts of the withdrawals of deposits and earnings remaining in trust at the end of the year; and (E) The aggregate procurement costs, including transportation and labor, of all cemetery merchandise and services sold pre-need and yet to be delivered after the report year end; provided, that deferred or installment payments may be prorated to the extent allowed under § 46-1-207 .
(A) Beginning balances of deposited funds and accumulated earnings in the trust account;
(B) The deposits to the trust account during the year;
(C) The amount of earnings during the year;
(D) The amounts of the withdrawals of deposits and earnings remaining in trust at the end of the year; and
(E) The aggregate procurement costs, including transportation and labor, of all cemetery merchandise and services sold pre-need and yet to be delivered after the report year end; provided, that deferred or installment payments may be prorated to the extent allowed under § 46-1-207 .
(2) The commissioner may require a cemetery company to submit reasonably detailed information in support of any report required under this section.
(3) An additional report shall not be required based on the establishment of trusts pursuant to this title and the Tennessee Prepaid Funeral Benefits Act, compiled in title 62, chapter 5, part 4. In such instance, only one (1) report shall be required.
(b) Not later than seventy-five (75) days after the end of the cemetery company's fiscal year, each trustee appointed under this part shall file with the commissioner, on the prescribed form, a report on each trust account established pursuant to this part. However, an additional report shall not be required based on the establishment of trusts pursuant to this title and the Tennessee Prepaid Funeral Benefits Act. In such instance, only one (1) report shall be required. The report shall contain the following information: (1) The combined beginning balance of deposits and earnings in trust; (2) The aggregate amount of deposits received during the report year; (3) The amount of the earnings added to the trust account during the year; (4) The aggregate amount of deposits and earnings disbursed during the report year; and (5) The aggregate amount of the deposits and earnings remaining in trust at the end of the report year.
(1) The combined beginning balance of deposits and earnings in trust;
(2) The aggregate amount of deposits received during the report year;
(3) The amount of the earnings added to the trust account during the year;
(4) The aggregate amount of deposits and earnings disbursed during the report year; and
(5) The aggregate amount of the deposits and earnings remaining in trust at the end of the report year.
(c) For late filing of a report required under this section, a cemetery company shall pay a late penalty not to exceed one hundred dollars ($100) for each month or fraction of a month that the report is late. The commissioner is authorized to establish the amount of the late penalty by promulgating rules in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5. The commissioner may, in extenuating circumstances, grant an extension of time for filing a report and waive the penalty, on receipt of a written request before the report is overdue.
(d) If, on or before the date that a report would otherwise be due, a cemetery company notifies the commissioner that it has delivered all cemetery merchandise and services due for which a trust account was required, the company need not file a report.
(e) The commissioner shall promulgate and may, from time to time, revise rules and regulations for carrying out the intentions of this part, in accordance with the Uniform Administrative Procedures Act.
(f) The commissioner shall require an audit at least once every two (2) years, or more frequently if the commissioner deems it necessary, to ensure that each person, firm, or corporation that offers or enters into a contract for the sale of cemetery merchandise or services under this chapter will be able to perform its contract with the purchaser.
(g) The necessary expenses for any examination pursuant to this section shall be paid by the cemetery company at a rate set by the commissioner.
Amended by 2016 Tenn. Acts, ch. 911,Secs.s11, s12, s16 eff. 4/27/2016.
Acts 1986, ch. 693, § 24; 1992, ch. 922, § 7; 1997, ch. 400, § 4; T.C.A. § 46-2-410 ; Acts 2006, ch. 1012, § 3.
Tenn. Code Ann. § 46-1-101 — TN Code / Title 46 / Chapter 1 / Section 46-1-101
Application - Short title - Penalty
Status: in_force

(a) This chapter applies to all cemeteries, community and public mausoleums, whether operated for profit or not for profit, within this state, except cemeteries exempt under § 46-1-106 . Cemeteries existing on or after January 1, 2007, shall be operated in accordance with this chapter and chapter 2 of this title, which together shall be known and may be cited as the "Cemetery Act of 2006." The chapter also applies to all contracts executed subsequent to January 1, 2007. (b) Unless otherwise specified, any person violating this chapter commits a Class A misdemeanor. Acts 1968, ch. 557, § 1; 1973, ch. 272, § 1; T.C.A., § 46-101; Acts 1986, ch. 693, § 3; 1989, ch. 591, § 1; 2006, ch. 1012, § 2.
(a) This chapter applies to all cemeteries, community and public mausoleums, whether operated for profit or not for profit, within this state, except cemeteries exempt under § 46-1-106 . Cemeteries existing on or after January 1, 2007, shall be operated in accordance with this chapter and chapter 2 of this title, which together shall be known and may be cited as the "Cemetery Act of 2006." The chapter also applies to all contracts executed subsequent to January 1, 2007.
(b) Unless otherwise specified, any person violating this chapter commits a Class A misdemeanor.
Acts 1968, ch. 557, § 1; 1973, ch. 272, § 1; T.C.A., § 46-101; Acts 1986, ch. 693, § 3; 1989, ch. 591, § 1; 2006, ch. 1012, § 2.
Tenn. Code Ann. § 46-1-307 — TN Code / Title 46 / Chapter 1 / Section 46-1-307
Violations - Penalties - Enforcement
Status: in_force

(a) Any cemetery company or seller who, having received any moneys under or in connection with a pre-need sales contract for cemetery merchandise and services, fails to deposit or keep on deposit the moneys as required in this chapter, or who fails to substantially perform the contract described in this chapter, commits a Class E felony. (b) In addition to other remedies, the commissioner may, upon determining that any deficiency exists in any trust account required under this chapter, order the liquidation of the deficiency upon the terms and conditions that the commissioner determines to be appropriate. If the deficiency has not been liquidated as ordered, the commissioner may bring an action in chancery court to recover the amount of the trust deficiency. Upon finding that a deficiency exists, the court may appoint a receiver to operate the cemetery or, if necessary, order the seizure and sale of the assets of the cemetery company, to the end that the trust be made whole. The court may also award reasonable attorney's fees for the attorney representing the commissioner in an action brought under this section; provided, that the commissioner may not impose any penalty or bring any action against any person, firm or corporation that purchased a cemetery prior to July 1, 1986, with respect to a deficiency in any trust account required under this chapter related to transactions that occurred prior to July 1, 1986. Amended by 2016 Tenn. Acts, ch. 911,s 16, eff. 4/27/2016. Acts 1979, ch. 307, § 4(F); T.C.A., § 46-2-207; Acts 1986, ch. 693, § 23; 1989, ch. 591, § 113; T.C.A., § 46-2-407 ; Acts 2006, ch. 1012, § 4.
(a) Any cemetery company or seller who, having received any moneys under or in connection with a pre-need sales contract for cemetery merchandise and services, fails to deposit or keep on deposit the moneys as required in this chapter, or who fails to substantially perform the contract described in this chapter, commits a Class E felony.
(b) In addition to other remedies, the commissioner may, upon determining that any deficiency exists in any trust account required under this chapter, order the liquidation of the deficiency upon the terms and conditions that the commissioner determines to be appropriate. If the deficiency has not been liquidated as ordered, the commissioner may bring an action in chancery court to recover the amount of the trust deficiency. Upon finding that a deficiency exists, the court may appoint a receiver to operate the cemetery or, if necessary, order the seizure and sale of the assets of the cemetery company, to the end that the trust be made whole. The court may also award reasonable attorney's fees for the attorney representing the commissioner in an action brought under this section; provided, that the commissioner may not impose any penalty or bring any action against any person, firm or corporation that purchased a cemetery prior to July 1, 1986, with respect to a deficiency in any trust account required under this chapter related to transactions that occurred prior to July 1, 1986.
Amended by 2016 Tenn. Acts, ch. 911,s 16, eff. 4/27/2016.
Acts 1979, ch. 307, § 4(F); T.C.A., § 46-2-207; Acts 1986, ch. 693, § 23; 1989, ch. 591, § 113; T.C.A., § 46-2-407 ; Acts 2006, ch. 1012, § 4.
Tenn. Code Ann. § 46-7-103 — TN Code / Title 46 / Chapter 7 / Section 46-7-103
Board of directors - Administration - Investments
Status: in_force

(a) The trust corporation shall have a board of directors as provided in the document that creates the trust to be administered by the corporation. The board shall also serve as trustee of the trust. The directors and their successors shall be appointed in the manner provided in the document. (b) The trust document shall also provide for the administration and maintenance of the trust funds and the manner in which funds are received and invested by the board acting as trustees for the trust, as well as the manner in which the real property may be conveyed to the trust for burial purposes to be irrevocably committed to the use for which it is conveyed. Unless the trust document otherwise provides, investments of the trust funds shall be essentially the same as those authorized for the investment of trust funds in accordance with title 35, chapter 3. Acts 1989, ch. 222, § 3.
(a) The trust corporation shall have a board of directors as provided in the document that creates the trust to be administered by the corporation. The board shall also serve as trustee of the trust. The directors and their successors shall be appointed in the manner provided in the document.
(b) The trust document shall also provide for the administration and maintenance of the trust funds and the manner in which funds are received and invested by the board acting as trustees for the trust, as well as the manner in which the real property may be conveyed to the trust for burial purposes to be irrevocably committed to the use for which it is conveyed. Unless the trust document otherwise provides, investments of the trust funds shall be essentially the same as those authorized for the investment of trust funds in accordance with title 35, chapter 3.
Acts 1989, ch. 222, § 3.
Tenn. Code Ann. § 46-4-104 — TN Code / Title 46 / Chapter 4 / Section 46-4-104
Granting of relief - Provisions for reinterment
Status: in_force

Such removal and reinterment, and other relief described in § 46-4-103 , including partition or sale for partition if prayed for and if the court finds the conditions for partition exist as provided in § 46-4-103 , shall be granted, authorized, decreed and ordered by the court upon the court finding, upon the hearing of the cause upon the entire record, including the pleadings and proof, that any one (1) or more of the reasons specified in § 46-4-101 exist, and that, due to the same, the burial ground is unsuitable for use as a burial ground and as a resting place for the dead whose remains are buried therein, or that the further use thereof for those purposes is inconsistent with due and proper reverence or respect for the memory of the dead, or for any other reason unsuitable for those purposes; but the removal and reinterment and such other relief shall be granted, authorized, ordered and decreed only upon it being shown to the satisfaction of the court that definite arrangements have been made, or before the removal will be made, for reinterment of all of the remains in a place found by the court to be suitable for reinterment; that for that purpose there have been obtained, or before the removal there will be obtained, either the fee simple title to the place of reinterment or adequate permanent right and easement to use the place of reinterment for reinterment, and adequate permanent right and easement of access to the place of reinterment for visitation; that the removal and reinterment of all the remains will be done with due care and decency, and that suitable memorial or memorials will be erected at the place of reinterment. Acts 1949, ch. 15, § 4; C. Supp. 1950, § 5379.4 (Williams, §9720.4); T.C.A. (orig. ed.), § 46-404.
Such removal and reinterment, and other relief described in § 46-4-103 , including partition or sale for partition if prayed for and if the court finds the conditions for partition exist as provided in § 46-4-103 , shall be granted, authorized, decreed and ordered by the court upon the court finding, upon the hearing of the cause upon the entire record, including the pleadings and proof, that any one (1) or more of the reasons specified in § 46-4-101 exist, and that, due to the same, the burial ground is unsuitable for use as a burial ground and as a resting place for the dead whose remains are buried therein, or that the further use thereof for those purposes is inconsistent with due and proper reverence or respect for the memory of the dead, or for any other reason unsuitable for those purposes; but the removal and reinterment and such other relief shall be granted, authorized, ordered and decreed only upon it being shown to the satisfaction of the court that definite arrangements have been made, or before the removal will be made, for reinterment of all of the remains in a place found by the court to be suitable for reinterment; that for that purpose there have been obtained, or before the removal there will be obtained, either the fee simple title to the place of reinterment or adequate permanent right and easement to use the place of reinterment for reinterment, and adequate permanent right and easement of access to the place of reinterment for visitation; that the removal and reinterment of all the remains will be done with due care and decency, and that suitable memorial or memorials will be erected at the place of reinterment.
Acts 1949, ch. 15, § 4; C. Supp. 1950, § 5379.4 (Williams, §9720.4); T.C.A. (orig. ed.), § 46-404.
Tenn. Code Ann. § 46-1-201 — TN Code / Title 46 / Chapter 1 / Section 46-1-201
Purpose of part
Status: in_force

It is the purpose of this part to require cemetery companies in the state to carry at all times a sufficient improvement care trust fund to maintain, keep up and beautify the cemeteries, without commercializing the operation of the cemeteries, and to maintain a pre-need merchandise and services trust fund to ensure that the pre-need sale of cemetery merchandise and services is properly accounted for and administered. Amended by 2016 Tenn. Acts, ch. 911,s 17, eff. 4/27/2016. Acts 1927, ch. 75, § 11; mod. Code 1932, § 3933; Acts 1968, ch. 557, §§ 2, 4; T.C.A. (orig. ed.), § 46-117; T.C.A., §§ 46-217, 46-2-117; T.C.A. § 46-2-301 ; Acts 2006, ch. 1012, § 3.
It is the purpose of this part to require cemetery companies in the state to carry at all times a sufficient improvement care trust fund to maintain, keep up and beautify the cemeteries, without commercializing the operation of the cemeteries, and to maintain a pre-need merchandise and services trust fund to ensure that the pre-need sale of cemetery merchandise and services is properly accounted for and administered.
Amended by 2016 Tenn. Acts, ch. 911,s 17, eff. 4/27/2016.
Acts 1927, ch. 75, § 11; mod. Code 1932, § 3933; Acts 1968, ch. 557, §§ 2, 4; T.C.A. (orig. ed.), § 46-117; T.C.A., §§ 46-217, 46-2-117; T.C.A. § 46-2-301 ; Acts 2006, ch. 1012, § 3.
Tenn. Code Ann. § 46-4-102 — TN Code / Title 46 / Chapter 4 / Section 46-4-102
"Interested persons" defined
Status: in_force

As used in this chapter, unless the context otherwise requires, "interested persons" means any and all persons who have any right or easement or other right in, or incident or appurtenant to, a burial ground as such, including the surviving spouse and children, or if no surviving spouse or children, the nearest relative or relatives by consanguinity of any one (1) or more deceased persons whose remains are buried in any burial ground. Acts 1949, ch. 15, § 2; C. Supp. 1950, § 5379.2 (Williams, §9720.2); T.C.A. (orig. ed.), § 46-402.
As used in this chapter, unless the context otherwise requires, "interested persons" means any and all persons who have any right or easement or other right in, or incident or appurtenant to, a burial ground as such, including the surviving spouse and children, or if no surviving spouse or children, the nearest relative or relatives by consanguinity of any one (1) or more deceased persons whose remains are buried in any burial ground.
Acts 1949, ch. 15, § 2; C. Supp. 1950, § 5379.2 (Williams, §9720.2); T.C.A. (orig. ed.), § 46-402.
Tenn. Code Ann. § 46-2-107 — TN Code / Title 46 / Chapter 2 / Section 46-2-107
Funds to maintain cemeteries
Status: in_force

(a) Notwithstanding any law to the contrary, upon a majority vote of the legislative body of the local government, the local government may draw upon its general fund and may solicit, receive, and utilize funds from all other sources, public or nonpublic, for the purpose of rehabilitating or maintaining dilapidated or abandoned cemeteries, or portions of cemeteries, subject to the limitations imposed by subsection (b). The maintenance may include: (1) Clearing vegetation or debris as appropriate, planting and otherwise improving the premises, cutting the grass and raking and cleaning cemetery plots at reasonable intervals; (2) Repairing and preserving the drains, water lines, roads, fences, statues, fountains and other structures; (3) Securing, maintaining or reconstructing the necessary records of lot ownership and burials; (4) Resetting or straightening tipped gravemarkers, monuments or memorials; or (5) Replacing damaged gravemarkers, monuments or memorials. (b) This section shall not be construed to authorize any local government to utilize funds to maintain cemeteries or portions of cemeteries that are presently maintained adequately or that maintain a sufficient improvement care trust fund pursuant to this chapter and chapter 1 of this title. (c) As used in this section, "local government" means any county, municipality, city, or other political subdivision of this state. Amended by 2016 Tenn. Acts, ch. 924,Secs.s2, s3 eff. 7/1/2016. Amended by 2016 Tenn. Acts, ch. 924,s 1, eff. 7/1/2016. Acts 1980, ch. 814, § 1; T.C.A., § 46-3-114 ; Acts 2006, ch. 1012, § 5.
(a) Notwithstanding any law to the contrary, upon a majority vote of the legislative body of the local government, the local government may draw upon its general fund and may solicit, receive, and utilize funds from all other sources, public or nonpublic, for the purpose of rehabilitating or maintaining dilapidated or abandoned cemeteries, or portions of cemeteries, subject to the limitations imposed by subsection (b). The maintenance may include: (1) Clearing vegetation or debris as appropriate, planting and otherwise improving the premises, cutting the grass and raking and cleaning cemetery plots at reasonable intervals; (2) Repairing and preserving the drains, water lines, roads, fences, statues, fountains and other structures; (3) Securing, maintaining or reconstructing the necessary records of lot ownership and burials; (4) Resetting or straightening tipped gravemarkers, monuments or memorials; or (5) Replacing damaged gravemarkers, monuments or memorials.
(1) Clearing vegetation or debris as appropriate, planting and otherwise improving the premises, cutting the grass and raking and cleaning cemetery plots at reasonable intervals;
(2) Repairing and preserving the drains, water lines, roads, fences, statues, fountains and other structures;
(3) Securing, maintaining or reconstructing the necessary records of lot ownership and burials;
(4) Resetting or straightening tipped gravemarkers, monuments or memorials; or
(5) Replacing damaged gravemarkers, monuments or memorials.
(b) This section shall not be construed to authorize any local government to utilize funds to maintain cemeteries or portions of cemeteries that are presently maintained adequately or that maintain a sufficient improvement care trust fund pursuant to this chapter and chapter 1 of this title.
(c) As used in this section, "local government" means any county, municipality, city, or other political subdivision of this state.
Amended by 2016 Tenn. Acts, ch. 924,Secs.s2, s3 eff. 7/1/2016.
Amended by 2016 Tenn. Acts, ch. 924,s 1, eff. 7/1/2016.
Acts 1980, ch. 814, § 1; T.C.A., § 46-3-114 ; Acts 2006, ch. 1012, § 5.
Tenn. Code Ann. § 46-1-104 — TN Code / Title 46 / Chapter 1 / Section 46-1-104
Renewal of certificate
Status: in_force

(a) All certificates of registration issued by the commissioner under this chapter expire at the end of the registrant's fiscal year following issuance of the certificate, and become invalid after that date, unless renewed. (b) Renewal of a certificate of registration may be effected at any time during the two (2) months preceding the date of expiration, upon submission of an application to the commissioner on the prescribed form, accompanied by a renewal fee as set by the commissioner. (c) The fee for late renewal for certificates of registration shall be increased by an amount as set by the commissioner for each month or fraction of a month that payment for renewal is delayed. No renewal application will be accepted later than nine (9) months after the expiration date of a certificate. (d) The fee for reinstatement of a nonrenewed certificate of registration shall be set by the commissioner. Acts 1968, ch. 557, § 1; 1973, ch. 272, § 4; 1979, ch. 307, § 3; T.C.A., § 46-104; Acts 1986, ch. 693, § 5; 1992, ch. 922, §§ 3-5; 2006, ch. 1012, § 2.
(a) All certificates of registration issued by the commissioner under this chapter expire at the end of the registrant's fiscal year following issuance of the certificate, and become invalid after that date, unless renewed.
(b) Renewal of a certificate of registration may be effected at any time during the two (2) months preceding the date of expiration, upon submission of an application to the commissioner on the prescribed form, accompanied by a renewal fee as set by the commissioner.
(c) The fee for late renewal for certificates of registration shall be increased by an amount as set by the commissioner for each month or fraction of a month that payment for renewal is delayed. No renewal application will be accepted later than nine (9) months after the expiration date of a certificate.
(d) The fee for reinstatement of a nonrenewed certificate of registration shall be set by the commissioner.
Acts 1968, ch. 557, § 1; 1973, ch. 272, § 4; 1979, ch. 307, § 3; T.C.A., § 46-104; Acts 1986, ch. 693, § 5; 1992, ch. 922, §§ 3-5; 2006, ch. 1012, § 2.
Tenn. Code Ann. § 46-6-107 — TN Code / Title 46 / Chapter 6 / Section 46-6-107
Fees
Status: in_force

(a) The department of veterans services shall not charge a fee for the interment of a veteran who is eligible for interment in a Tennessee veterans' cemetery under the department's guidelines. (b) The department may charge a fee not to exceed three hundred dollars ($300) for the interment of an eligible veteran's spouse; provided, that the department shall not charge a fee for the interment of the eligible veteran's most recent spouse. Amended by 2019 Tenn. Acts, ch. 513,s 1, eff. 6/3/2019. Amended by 2018 Tenn. Acts, ch. 1017,s 1, eff. 5/21/2018. Added by 2016 Tenn. Acts, ch. 915,s 1, eff. 4/27/2016.
(a) The department of veterans services shall not charge a fee for the interment of a veteran who is eligible for interment in a Tennessee veterans' cemetery under the department's guidelines.
(b) The department may charge a fee not to exceed three hundred dollars ($300) for the interment of an eligible veteran's spouse; provided, that the department shall not charge a fee for the interment of the eligible veteran's most recent spouse.
Amended by 2019 Tenn. Acts, ch. 513,s 1, eff. 6/3/2019.
Amended by 2018 Tenn. Acts, ch. 1017,s 1, eff. 5/21/2018.
Added by 2016 Tenn. Acts, ch. 915,s 1, eff. 4/27/2016.
Tenn. Code Ann. § 46-1-105 — TN Code / Title 46 / Chapter 1 / Section 46-1-105
Cemetery consumer protection account
Status: in_force

(a) There is established within the state general fund a cemetery consumer protection account. All funds received by the commissioner under this section shall be deposited into the account and held solely for the purposes of this section. (b) Moneys within the account shall be invested by the state treasurer in accordance with § 9-4-603 for the sole benefit of the account. (c) No renewal of a certificate of registration shall be issued unless the applicant pays, in addition to the renewal fee, a consumer protection fee of twenty dollars ($20.00) for every pre-need sales contract entered into during the preceding renewal period, except that the applicant shall not have to pay the consumer protection fee on any pre-need sales contract entered into that was subsequently cancelled prior to the applicant's request for renewal of a certificate of registration. If the pre-need sales contract covers both cemetery merchandise and funeral merchandise as defined in § 62-5-403 , then the cemetery company shall pay only one (1) consumer protection fee for the contract, which shall be credited to the cemetery consumer protection account. (d) One-half (1/2) of the funds received pursuant to this section shall be used to fund the cemetery registration program, and one-half (1/2) of the funds received pursuant to this section shall be used to fund any receivership action initiated by the commissioner against a cemetery due to a deficiency in the cemetery's improvement care or pre-need merchandise and services trust fund. Amended by 2016 Tenn. Acts, ch. 911, s 9, eff. 4/27/2016. Amended by 2015 Tenn. Acts, ch. 288, s 2, eff. 1/1/2016. Acts 2006, ch. 1012, § 2.
(a) There is established within the state general fund a cemetery consumer protection account. All funds received by the commissioner under this section shall be deposited into the account and held solely for the purposes of this section.
(b) Moneys within the account shall be invested by the state treasurer in accordance with § 9-4-603 for the sole benefit of the account.
(c) No renewal of a certificate of registration shall be issued unless the applicant pays, in addition to the renewal fee, a consumer protection fee of twenty dollars ($20.00) for every pre-need sales contract entered into during the preceding renewal period, except that the applicant shall not have to pay the consumer protection fee on any pre-need sales contract entered into that was subsequently cancelled prior to the applicant's request for renewal of a certificate of registration. If the pre-need sales contract covers both cemetery merchandise and funeral merchandise as defined in § 62-5-403 , then the cemetery company shall pay only one (1) consumer protection fee for the contract, which shall be credited to the cemetery consumer protection account.
(d) One-half (1/2) of the funds received pursuant to this section shall be used to fund the cemetery registration program, and one-half (1/2) of the funds received pursuant to this section shall be used to fund any receivership action initiated by the commissioner against a cemetery due to a deficiency in the cemetery's improvement care or pre-need merchandise and services trust fund.
Amended by 2016 Tenn. Acts, ch. 911, s 9, eff. 4/27/2016.
Amended by 2015 Tenn. Acts, ch. 288, s 2, eff. 1/1/2016.
Acts 2006, ch. 1012, § 2.
Tenn. Code Ann. § 46-4-101 — TN Code / Title 46 / Chapter 4 / Section 46-4-101
Grounds affected - Facts that justify termination of use
Status: in_force

This chapter, which is enacted for the public welfare in the exercise of the police powers of the state of Tennessee, applies to any burial ground in this state, including any land owned or controlled by cemetery companies, that the court to which jurisdiction is given by this chapter finds, for any of the reasons stated in this chapter, is unsuitable for its use as such and as a resting place for the dead whose remains are buried in the burial ground, or the further use of which for those purposes the court finds, for any of such reasons, is inconsistent with due and proper reverence or respect for the memory of the dead or otherwise unsuitable for those purposes, the reasons being: (1) The burial ground is abandoned; or (2) The burial ground is in a neglected or abandoned condition; or (3) The existence of any conditions or activities about or near the burial ground that the court finds render the further use of the burial ground for the purposes mentioned in this section that are inconsistent with due and proper reverence or respect for the memory of the dead, or for any other reason unsuitable for those purposes. Acts 1949, ch. 15, § 1; C. Supp. 1950, §§ 3936.1, 5379.1 (Williams, § 9720.1); modified; T.C.A. (orig. ed.), § 46-401.
This chapter, which is enacted for the public welfare in the exercise of the police powers of the state of Tennessee, applies to any burial ground in this state, including any land owned or controlled by cemetery companies, that the court to which jurisdiction is given by this chapter finds, for any of the reasons stated in this chapter, is unsuitable for its use as such and as a resting place for the dead whose remains are buried in the burial ground, or the further use of which for those purposes the court finds, for any of such reasons, is inconsistent with due and proper reverence or respect for the memory of the dead or otherwise unsuitable for those purposes, the reasons being:
(1) The burial ground is abandoned; or
(2) The burial ground is in a neglected or abandoned condition; or
(3) The existence of any conditions or activities about or near the burial ground that the court finds render the further use of the burial ground for the purposes mentioned in this section that are inconsistent with due and proper reverence or respect for the memory of the dead, or for any other reason unsuitable for those purposes.
Acts 1949, ch. 15, § 1; C. Supp. 1950, §§ 3936.1, 5379.1 (Williams, § 9720.1); modified; T.C.A. (orig. ed.), § 46-401.
Tenn. Code Ann. § 46-6-108 — TN Code / Title 46 / Chapter 6 / Section 46-6-108
Burial services for person who died in line of duty or while on active duty
Status: in_force

(a) This section is known and may be cited as the "Major Trevor Joseph Act." (b) (1) The department of veterans services shall provide burial services for a person who died in the line of duty or while on active duty with the United States armed forces, the Tennessee national guard, or the Tennessee air national guard and is being interred in a state veterans' cemetery on a date requested by the family members of the person if the department is given notice of the burial at least seventy-two (72) hours in advance of the burial service. (2) No burial services may be provided pursuant to subdivision (b)(1) that are scheduled on legal holidays, as defined in § 15-1-101 . (3) Notwithstanding subdivisions (b)(1) and (2), the commissioner may authorize burial services to be provided on a weekday if a weekend burial cannot be held due to inclement weather, an emergency that directly affects the ability for persons to conduct a burial service, or other circumstances that would adversely affect the department's ability to provide burial services. Added by 2021 Tenn. Acts, ch. 445, s 1, eff. 5/13/2021.
(a) This section is known and may be cited as the "Major Trevor Joseph Act."
(b) (1) The department of veterans services shall provide burial services for a person who died in the line of duty or while on active duty with the United States armed forces, the Tennessee national guard, or the Tennessee air national guard and is being interred in a state veterans' cemetery on a date requested by the family members of the person if the department is given notice of the burial at least seventy-two (72) hours in advance of the burial service. (2) No burial services may be provided pursuant to subdivision (b)(1) that are scheduled on legal holidays, as defined in § 15-1-101 . (3) Notwithstanding subdivisions (b)(1) and (2), the commissioner may authorize burial services to be provided on a weekday if a weekend burial cannot be held due to inclement weather, an emergency that directly affects the ability for persons to conduct a burial service, or other circumstances that would adversely affect the department's ability to provide burial services.
(1) The department of veterans services shall provide burial services for a person who died in the line of duty or while on active duty with the United States armed forces, the Tennessee national guard, or the Tennessee air national guard and is being interred in a state veterans' cemetery on a date requested by the family members of the person if the department is given notice of the burial at least seventy-two (72) hours in advance of the burial service.
(2) No burial services may be provided pursuant to subdivision (b)(1) that are scheduled on legal holidays, as defined in § 15-1-101 .
(3) Notwithstanding subdivisions (b)(1) and (2), the commissioner may authorize burial services to be provided on a weekday if a weekend burial cannot be held due to inclement weather, an emergency that directly affects the ability for persons to conduct a burial service, or other circumstances that would adversely affect the department's ability to provide burial services.
Added by 2021 Tenn. Acts, ch. 445, s 1, eff. 5/13/2021.
Tenn. Code Ann. § 46-1-304 — TN Code / Title 46 / Chapter 1 / Section 46-1-304
Standard of cemetery care - Enforcement - Penalty for failure to maintain improvement care fund
Status: in_force

(a) As to matters within its reasonable control, a cemetery company shall maintain its cemeteries so as to reflect respect for the memory of the dead in keeping with the reasonable sensibilities of survivors of those whose remains are interred in the cemeteries. (b) (1) The district attorney general in whose district a cemetery is situated may bring an action in chancery court to remedy any violation of this section on the petition of five percent (5%) of, or ten (10), lot owners and next of kin of lot owners, whichever is fewer; provided, that only one (1) survivor shall be qualified as a petitioner on account of kinship with one (1) deceased person. (2) Upon finding that the cemetery is not being consistently maintained as provided in this section, the court shall appoint one (1) or more of the petitioners to perform the maintenance that the court finds to have been neglected and assess the costs of the maintenance to the cemetery company. (3) After compliance with this section has been achieved, the court shall discharge the appointed petitioner or petitioners; provided, that the cemetery company agrees to provide an appropriate level of maintenance henceforth. (4) If the trustee of the improvement care trust fund for the benefit of the cemetery has been made a defendant in the action, the court may order the trustee to disburse the net income from the trust to the court or the appointed petitioner or petitioners, and allocate the income to the cost of the maintenance approved by the court. (c) The officers and directors of a cemetery company commit a Class E felony if they fail to set up and maintain the improvement care trust fund provided in § 46-1-204 . They may all be jointly indicted in the same indictment. In addition, they shall be jointly liable at the suit of a lot owner, or descendant or next of kin of a lot owner, for the difference between the amount of the improvement care trust fund as set up by the company and what it should be if set up under the terms of § 46-1-204 , plus interest from the date the fund should have been set up. Any recovery under this section or § 46-1-205 shall be for the use of the company and shall be paid into the improvement care trust fund, so as to bring it up to the required amount. Acts 1927, ch. 75, § 7; mod. Code 1932, § 3929; Acts 1968, ch. 557, §§ 2, 4; T.C.A. (orig. ed.), § 46-112; T.C.A., §§ 46-212, 46-2-112; Acts 1986, ch. 693, § 18; 1989, ch. 591, § 113; 2002, ch. 659, § 1; T.C.A. § 46-2-306 ; Acts 2006, ch. 1012, § 4.
(a) As to matters within its reasonable control, a cemetery company shall maintain its cemeteries so as to reflect respect for the memory of the dead in keeping with the reasonable sensibilities of survivors of those whose remains are interred in the cemeteries.
(b) (1) The district attorney general in whose district a cemetery is situated may bring an action in chancery court to remedy any violation of this section on the petition of five percent (5%) of, or ten (10), lot owners and next of kin of lot owners, whichever is fewer; provided, that only one (1) survivor shall be qualified as a petitioner on account of kinship with one (1) deceased person. (2) Upon finding that the cemetery is not being consistently maintained as provided in this section, the court shall appoint one (1) or more of the petitioners to perform the maintenance that the court finds to have been neglected and assess the costs of the maintenance to the cemetery company. (3) After compliance with this section has been achieved, the court shall discharge the appointed petitioner or petitioners; provided, that the cemetery company agrees to provide an appropriate level of maintenance henceforth. (4) If the trustee of the improvement care trust fund for the benefit of the cemetery has been made a defendant in the action, the court may order the trustee to disburse the net income from the trust to the court or the appointed petitioner or petitioners, and allocate the income to the cost of the maintenance approved by the court.
(1) The district attorney general in whose district a cemetery is situated may bring an action in chancery court to remedy any violation of this section on the petition of five percent (5%) of, or ten (10), lot owners and next of kin of lot owners, whichever is fewer; provided, that only one (1) survivor shall be qualified as a petitioner on account of kinship with one (1) deceased person.
(2) Upon finding that the cemetery is not being consistently maintained as provided in this section, the court shall appoint one (1) or more of the petitioners to perform the maintenance that the court finds to have been neglected and assess the costs of the maintenance to the cemetery company.
(3) After compliance with this section has been achieved, the court shall discharge the appointed petitioner or petitioners; provided, that the cemetery company agrees to provide an appropriate level of maintenance henceforth.
(4) If the trustee of the improvement care trust fund for the benefit of the cemetery has been made a defendant in the action, the court may order the trustee to disburse the net income from the trust to the court or the appointed petitioner or petitioners, and allocate the income to the cost of the maintenance approved by the court.
(c) The officers and directors of a cemetery company commit a Class E felony if they fail to set up and maintain the improvement care trust fund provided in § 46-1-204 . They may all be jointly indicted in the same indictment. In addition, they shall be jointly liable at the suit of a lot owner, or descendant or next of kin of a lot owner, for the difference between the amount of the improvement care trust fund as set up by the company and what it should be if set up under the terms of § 46-1-204 , plus interest from the date the fund should have been set up. Any recovery under this section or § 46-1-205 shall be for the use of the company and shall be paid into the improvement care trust fund, so as to bring it up to the required amount.
Acts 1927, ch. 75, § 7; mod. Code 1932, § 3929; Acts 1968, ch. 557, §§ 2, 4; T.C.A. (orig. ed.), § 46-112; T.C.A., §§ 46-212, 46-2-112; Acts 1986, ch. 693, § 18; 1989, ch. 591, § 113; 2002, ch. 659, § 1; T.C.A. § 46-2-306 ; Acts 2006, ch. 1012, § 4.
Tenn. Code Ann. § 46-1-211 — TN Code / Title 46 / Chapter 1 / Section 46-1-211
Part applicable to mausoleums, crypts and columbariums
Status: in_force

This part also applies to all corporations, persons, or businesses, except those corporations, persons or businesses owning and operating a cemetery that maintains an improvement care trust fund, and in which the mausoleum is to be, is being, or has been constructed, engaged in the construction and/or sale of mausoleums, crypts, columbariums or other structures constructed for public use, space in which is offered to the public by sale, and constructed wholly or partially above the surface of the ground or partly covered with earth or sod, for the purpose of permanently containing the dead or cremated remains of human bodies. Acts 1963, ch. 202, § 1; 1968, ch. 557, § 2; T.C.A. (orig. ed.), § 46-120; T.C.A., §§ 46-220, 46-2-120; T.C.A., § 46-2-303 ; Acts 2006, ch. 1012, § 3.
This part also applies to all corporations, persons, or businesses, except those corporations, persons or businesses owning and operating a cemetery that maintains an improvement care trust fund, and in which the mausoleum is to be, is being, or has been constructed, engaged in the construction and/or sale of mausoleums, crypts, columbariums or other structures constructed for public use, space in which is offered to the public by sale, and constructed wholly or partially above the surface of the ground or partly covered with earth or sod, for the purpose of permanently containing the dead or cremated remains of human bodies.
Acts 1963, ch. 202, § 1; 1968, ch. 557, § 2; T.C.A. (orig. ed.), § 46-120; T.C.A., §§ 46-220, 46-2-120; T.C.A., § 46-2-303 ; Acts 2006, ch. 1012, § 3.
Tenn. Code Ann. § 46-1-308 — TN Code / Title 46 / Chapter 1 / Section 46-1-308
Fraud as to pre-need sales contract
Status: in_force

In civil actions in which the prevailing party proves fraud relative to a pre-need sales contract for cemetery merchandise and services under this chapter, the prevailing party shall receive treble damages, together with attorney's fees, costs, and interest. Acts 1997, ch. 400, § 3; T.C.A. § 46-2-411 ; Acts 2006, ch. 1012, § 4.
In civil actions in which the prevailing party proves fraud relative to a pre-need sales contract for cemetery merchandise and services under this chapter, the prevailing party shall receive treble damages, together with attorney's fees, costs, and interest.
Acts 1997, ch. 400, § 3; T.C.A. § 46-2-411 ; Acts 2006, ch. 1012, § 4.
Tenn. Code Ann. § 46-8-101 — TN Code / Title 46 / Chapter 8 / Section 46-8-101
Short title - Legislative intent
Status: in_force

This chapter shall be known and may be cited as the "Family Burial Grounds Protection Act." This chapter is intended to provide notice to buyers of property with known burial grounds and gravesites. It does not remove any protection to those sites under existing law. Acts 1996, ch. 921, § 1.
This chapter shall be known and may be cited as the "Family Burial Grounds Protection Act." This chapter is intended to provide notice to buyers of property with known burial grounds and gravesites. It does not remove any protection to those sites under existing law.
Acts 1996, ch. 921, § 1.
Tenn. Code Ann. § 46-6-102 — TN Code / Title 46 / Chapter 6 / Section 46-6-102
Acceptance and use of funds
Status: in_force

(a) The department of veterans services is authorized to accept any private or public funds, including appropriations, to effectuate the purposes of this chapter. (b) The department is further authorized to use any funds or other assistance made available to the department to effectuate the purposes of this chapter. (c) Any person working for or representing the department shall not: (1) Solicit contributions, donations, or gifts from the public for the benefit of state veterans' cemeteries; or (2) Authorize the use of the person's name or the name of the department by an individual or organization engaged in any campaign raising money for state veterans' cemeteries. (d) Any offer of donation or gift to or for the benefit of state veterans' cemeteries shall be unconditional and made in writing in accordance with a procedure established by the department. Amended by 2016 Tenn. Acts, ch. 715,s 1, eff. 4/6/2016. Acts 1987, ch. 309, § 1.
(a) The department of veterans services is authorized to accept any private or public funds, including appropriations, to effectuate the purposes of this chapter.
(b) The department is further authorized to use any funds or other assistance made available to the department to effectuate the purposes of this chapter.
(c) Any person working for or representing the department shall not: (1) Solicit contributions, donations, or gifts from the public for the benefit of state veterans' cemeteries; or (2) Authorize the use of the person's name or the name of the department by an individual or organization engaged in any campaign raising money for state veterans' cemeteries.
(1) Solicit contributions, donations, or gifts from the public for the benefit of state veterans' cemeteries; or
(2) Authorize the use of the person's name or the name of the department by an individual or organization engaged in any campaign raising money for state veterans' cemeteries.
(d) Any offer of donation or gift to or for the benefit of state veterans' cemeteries shall be unconditional and made in writing in accordance with a procedure established by the department.
Amended by 2016 Tenn. Acts, ch. 715,s 1, eff. 4/6/2016.
Acts 1987, ch. 309, § 1.
Tenn. Code Ann. § 46-1-217 — TN Code / Title 46 / Chapter 1 / Section 46-1-217
Agreement with owners of real property to conduct improvement care to graves located on property
Status: in_force

Interested persons, as that term is defined in § 46-4-102 , may enter into an agreement with the owners of real property that is not designated as a cemetery, but does have human remains with marked and identifiable graves, to conduct improvement care, as that term is defined in § 46-1-102 , to the graves located on the real property. This section shall not be construed to require real property owners to provide the improvement care. Acts 2006, ch. 1012, § 9.
Interested persons, as that term is defined in § 46-4-102 , may enter into an agreement with the owners of real property that is not designated as a cemetery, but does have human remains with marked and identifiable graves, to conduct improvement care, as that term is defined in § 46-1-102 , to the graves located on the real property. This section shall not be construed to require real property owners to provide the improvement care.
Acts 2006, ch. 1012, § 9.
Tenn. Code Ann. § 46-1-216 — TN Code / Title 46 / Chapter 1 / Section 46-1-216
Verification of reports - Public records
Status: in_force

The annual reports required to be filed in this part shall be duly verified under oath by the owner of the cemetery company and the annual reports by the trustee of the trust fund. Upon filing, the reports shall become public records. Acts 1927, ch. 75, § 3; mod. Code 1932, § 3925; Acts 1961, ch. 44, § 3; 1968, ch. 557, § 2; T.C.A. (orig. ed.), § 46-107; T.C.A., §§ 46-207, 46-2-107; Acts 1995, ch. 485, § 2; 1997, ch. 374, § 2; T.C.A., § 46-2-203 ; Acts 2006, ch. 1012, § 3.
The annual reports required to be filed in this part shall be duly verified under oath by the owner of the cemetery company and the annual reports by the trustee of the trust fund. Upon filing, the reports shall become public records.
Acts 1927, ch. 75, § 3; mod. Code 1932, § 3925; Acts 1961, ch. 44, § 3; 1968, ch. 557, § 2; T.C.A. (orig. ed.), § 46-107; T.C.A., §§ 46-207, 46-2-107; Acts 1995, ch. 485, § 2; 1997, ch. 374, § 2; T.C.A., § 46-2-203 ; Acts 2006, ch. 1012, § 3.
Tenn. Code Ann. § 46-2-105 — TN Code / Title 46 / Chapter 2 / Section 46-2-105
Hearing and decree of escheat
Status: in_force

In determining the escheat of any vacant cemetery lots or grave spaces to any municipalities, corporations, associations or other owners of cemeteries, the court shall hear proof, and if satisfied that it would be best for the vacant cemetery lots or grave spaces to escheat, shall decree accordingly. Acts 1955, ch. 279, § 3; T.C.A., § 46-311; T.C.A., § 46-3-111 ; T.C.A., § 46-3-112 ; Acts 2006, ch. 1012, § 5.
In determining the escheat of any vacant cemetery lots or grave spaces to any municipalities, corporations, associations or other owners of cemeteries, the court shall hear proof, and if satisfied that it would be best for the vacant cemetery lots or grave spaces to escheat, shall decree accordingly.
Acts 1955, ch. 279, § 3; T.C.A., § 46-311; T.C.A., § 46-3-111 ; T.C.A., § 46-3-112 ; Acts 2006, ch. 1012, § 5.
Tenn. Code Ann. § 46-7-101 — TN Code / Title 46 / Chapter 7 / Section 46-7-101
Legislative intent
Status: in_force

(a) The general assembly recognizes that the operation of a cemetery is a public purpose and further recognizes that the proper maintenance of a cemetery or burial grounds, whether private or public, is in the interest of the public health and safety serving a valid public purpose. (b) A trust created for the perpetual care or improvement of a cemetery or graves lessens the burden of government and, therefore, is found and declared to be a charitable trust. To that end, the general assembly declares its support for the establishment and formation of a trust corporation to act as trustee of a charitable trust for the perpetual care of private cemeteries. Acts 1989, ch. 222, § 1.
(a) The general assembly recognizes that the operation of a cemetery is a public purpose and further recognizes that the proper maintenance of a cemetery or burial grounds, whether private or public, is in the interest of the public health and safety serving a valid public purpose.
(b) A trust created for the perpetual care or improvement of a cemetery or graves lessens the burden of government and, therefore, is found and declared to be a charitable trust. To that end, the general assembly declares its support for the establishment and formation of a trust corporation to act as trustee of a charitable trust for the perpetual care of private cemeteries.
Acts 1989, ch. 222, § 1.
Tenn. Code Ann. § 46-1-309 — TN Code / Title 46 / Chapter 1 / Section 46-1-309
Revocation of charter or certificate of authority
Status: in_force

Failure to comply with § 46-1-204 or § 46-1-215 shall constitute grounds for the state to revoke the charter or certificate of authority of a corporate cemetery company. The revocation proceeding may be filed in the chancery court of the county where the cemetery is located, and may be brought on relation of the state or district attorney general. The court hearing the proceeding may order the seizure and sale of the cemetery company's assets to the extent necessary to set up the improvement care trust fund as required. If the court revokes the charter or certificate of authority, it may order the sale of the whole company property after the improvement care trust fund has been set up, so that the purchaser of the cemetery may continue to operate and maintain it under the terms of this chapter. The court may also award reasonable attorney's fees for the attorney representing the state in a proceeding brought under this section. Acts 1927, ch. 75, § 9; Code 1932, § 3931; Acts 1968, ch. 557, §§ 2, 4; T.C.A. (orig. ed.), § 46-114; T.C.A., §§ 46-214, 46-2-114; modified; Acts 1986, ch. 693, § 19; T.C.A. § 46-2-308 ; Acts 2006, ch. 1012, § 4.
Failure to comply with § 46-1-204 or § 46-1-215 shall constitute grounds for the state to revoke the charter or certificate of authority of a corporate cemetery company. The revocation proceeding may be filed in the chancery court of the county where the cemetery is located, and may be brought on relation of the state or district attorney general. The court hearing the proceeding may order the seizure and sale of the cemetery company's assets to the extent necessary to set up the improvement care trust fund as required. If the court revokes the charter or certificate of authority, it may order the sale of the whole company property after the improvement care trust fund has been set up, so that the purchaser of the cemetery may continue to operate and maintain it under the terms of this chapter. The court may also award reasonable attorney's fees for the attorney representing the state in a proceeding brought under this section.
Acts 1927, ch. 75, § 9; Code 1932, § 3931; Acts 1968, ch. 557, §§ 2, 4; T.C.A. (orig. ed.), § 46-114; T.C.A., §§ 46-214, 46-2-114; modified; Acts 1986, ch. 693, § 19; T.C.A. § 46-2-308 ; Acts 2006, ch. 1012, § 4.
Tenn. Code Ann. § 46-1-310 — TN Code / Title 46 / Chapter 1 / Section 46-1-310
Action by state for recovery of illegally paid dividends
Status: in_force

(a) The state is authorized to recover from stockholders, for the use of the company, dividends illegally paid under § 46-1-205 . (b) The state is also authorized to recover from the officers and directors of the company and the cemetery operators, at any time, for the use of the company, an amount sufficient to bring the improvement care trust fund up to the amount required, together with reasonable attorney's fees for the attorney handling the suit, to be fixed and adjudged by the court trying the case. Acts 1927, ch. 75, § 10; Code 1932, § 3932; Acts 1968, ch. 557, §§ 2, 4; T.C.A. (orig. ed.), § 46-115; T.C.A., §§ 46-215, 46-2-115; T.C.A. § 46-2-309 ; Acts 2006, ch. 1012, § 4.
(a) The state is authorized to recover from stockholders, for the use of the company, dividends illegally paid under § 46-1-205 .
(b) The state is also authorized to recover from the officers and directors of the company and the cemetery operators, at any time, for the use of the company, an amount sufficient to bring the improvement care trust fund up to the amount required, together with reasonable attorney's fees for the attorney handling the suit, to be fixed and adjudged by the court trying the case.
Acts 1927, ch. 75, § 10; Code 1932, § 3932; Acts 1968, ch. 557, §§ 2, 4; T.C.A. (orig. ed.), § 46-115; T.C.A., §§ 46-215, 46-2-115; T.C.A. § 46-2-309 ; Acts 2006, ch. 1012, § 4.
Tenn. Code Ann. § 46-8-102 — TN Code / Title 46 / Chapter 8 / Section 46-8-102
Definitions
Status: in_force

As used in this part, unless the context otherwise requires: (1) "Crypt" has the same meaning as used in § 46-1-102 ; (2) "Gravesite" means a space of ground used for lawful interment of a deceased person; and (3) "Human remains" or "remains" has the same meaning as used in § 46-1-102 . Acts 1996, ch. 921, § 2.
As used in this part, unless the context otherwise requires:
(1) "Crypt" has the same meaning as used in § 46-1-102 ;
(2) "Gravesite" means a space of ground used for lawful interment of a deceased person; and
(3) "Human remains" or "remains" has the same meaning as used in § 46-1-102 .
Acts 1996, ch. 921, § 2.
Tenn. Code Ann. § 46-1-305 — TN Code / Title 46 / Chapter 1 / Section 46-1-305
Attorney's fees
Status: in_force

In addition to the liabilities declared in § 46-1-304 , the suitor who brings suit and recovers from a stockholder, director or officer of a company shall also recover reasonable attorney's fees, the amount of which shall be fixed and adjudged by the court before whom the case is tried. Acts 1927, ch. 75, § 8; mod. Code 1932, § 3930; Acts 1968, ch. 557, §§ 2, 4; T.C.A. (orig. ed.), § 46-113; T.C.A., §§ 46-213, 46-2-113; T.C.A., § 46-2-307 ; Acts 2006, ch. 1012, § 4.
In addition to the liabilities declared in § 46-1-304 , the suitor who brings suit and recovers from a stockholder, director or officer of a company shall also recover reasonable attorney's fees, the amount of which shall be fixed and adjudged by the court before whom the case is tried.
Acts 1927, ch. 75, § 8; mod. Code 1932, § 3930; Acts 1968, ch. 557, §§ 2, 4; T.C.A. (orig. ed.), § 46-113; T.C.A., §§ 46-213, 46-2-113; T.C.A., § 46-2-307 ; Acts 2006, ch. 1012, § 4.
Tenn. Code Ann. § 46-1-106 — TN Code / Title 46 / Chapter 1 / Section 46-1-106
Exemptions
Status: in_force

(a) This chapter and chapter 2 of this title do not apply to: (1) Cemeteries owned by municipalities; (2) Cemeteries owned by churches, associations of churches, or church governing bodies; (3) Cemeteries owned by religious organizations; (4) Family burial grounds; or (5) Cemeteries owned by general welfare corporations created by special act of the general assembly; provided, that the cemeteries are not operated for profit and no funds of the cemeteries are used or expended, directly or indirectly, to compensate a sales contractor, sales manager or promoter of the cemetery; provided, that nothing in this subdivision (a)(5) shall prevent a cemetery owned by a church, association of churches or church governing body that has owned the cemetery for a period of five (5) years, and has operated the cemetery for religious purposes and not for profit during the period, from compensating a sales manager, sales contractor or promoter. (b) The commissioner has the discretion to extend this exemption to community cemeteries, after taking into consideration the intent of this chapter and the following factors, including, but not limited to: (1) The age of the cemetery; (2) The remaining area for future use; (3) The sale of lots over the preceding ten (10) years; and (4) The population of the community normally served by the cemetery. (c) The commissioner may at any time revoke any exemption granted a community cemetery under this authority. Acts 1968, ch. 557, § 1; 1972, ch. 617, § 1; 1973, ch. 272, § 5; 1979, ch. 142, § 1; T.C.A., § 46-106; Acts 1986, ch. 693, §§ 7, 8; 2006, ch. 1012, § 2.
(a) This chapter and chapter 2 of this title do not apply to: (1) Cemeteries owned by municipalities; (2) Cemeteries owned by churches, associations of churches, or church governing bodies; (3) Cemeteries owned by religious organizations; (4) Family burial grounds; or (5) Cemeteries owned by general welfare corporations created by special act of the general assembly; provided, that the cemeteries are not operated for profit and no funds of the cemeteries are used or expended, directly or indirectly, to compensate a sales contractor, sales manager or promoter of the cemetery; provided, that nothing in this subdivision (a)(5) shall prevent a cemetery owned by a church, association of churches or church governing body that has owned the cemetery for a period of five (5) years, and has operated the cemetery for religious purposes and not for profit during the period, from compensating a sales manager, sales contractor or promoter.
(1) Cemeteries owned by municipalities;
(2) Cemeteries owned by churches, associations of churches, or church governing bodies;
(3) Cemeteries owned by religious organizations;
(4) Family burial grounds; or
(5) Cemeteries owned by general welfare corporations created by special act of the general assembly; provided, that the cemeteries are not operated for profit and no funds of the cemeteries are used or expended, directly or indirectly, to compensate a sales contractor, sales manager or promoter of the cemetery; provided, that nothing in this subdivision (a)(5) shall prevent a cemetery owned by a church, association of churches or church governing body that has owned the cemetery for a period of five (5) years, and has operated the cemetery for religious purposes and not for profit during the period, from compensating a sales manager, sales contractor or promoter.
(b) The commissioner has the discretion to extend this exemption to community cemeteries, after taking into consideration the intent of this chapter and the following factors, including, but not limited to: (1) The age of the cemetery; (2) The remaining area for future use; (3) The sale of lots over the preceding ten (10) years; and (4) The population of the community normally served by the cemetery.
(1) The age of the cemetery;
(2) The remaining area for future use;
(3) The sale of lots over the preceding ten (10) years; and
(4) The population of the community normally served by the cemetery.
(c) The commissioner may at any time revoke any exemption granted a community cemetery under this authority.
Acts 1968, ch. 557, § 1; 1972, ch. 617, § 1; 1973, ch. 272, § 5; 1979, ch. 142, § 1; T.C.A., § 46-106; Acts 1986, ch. 693, §§ 7, 8; 2006, ch. 1012, § 2.
Tenn. Code Ann. § 46-7-104 — TN Code / Title 46 / Chapter 7 / Section 46-7-104
Purpose of trust - Expenditures for perpetual care
Status: in_force

(a) Any trust created for the perpetual care of a private cemetery to be administered by a trust corporation formed under this chapter shall be a charitable trust for the general welfare of the citizens of the state. The board of directors of the trust corporation shall establish guidelines for disbursement that are not inconsistent with this chapter or the trust document under which it operates as trustee for the trust. (b) The corpus and income from the investment of the trust for the perpetual care of a private cemetery shall be expended solely for the purpose of providing perpetual care in accordance with this chapter and the respective trust agreement, except that reasonable expenses for administration of the trust may be deducted from the income. Acts 1989, ch. 222, § 4.
(a) Any trust created for the perpetual care of a private cemetery to be administered by a trust corporation formed under this chapter shall be a charitable trust for the general welfare of the citizens of the state. The board of directors of the trust corporation shall establish guidelines for disbursement that are not inconsistent with this chapter or the trust document under which it operates as trustee for the trust.
(b) The corpus and income from the investment of the trust for the perpetual care of a private cemetery shall be expended solely for the purpose of providing perpetual care in accordance with this chapter and the respective trust agreement, except that reasonable expenses for administration of the trust may be deducted from the income.
Acts 1989, ch. 222, § 4.