reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 48. Cemetery Perpetual Care Fund › 23-14-48-2.4. Investment of Money in Perpetual Care Fund

Sec. 2.4. (a) As used in this section, "broker or brokerage firm" refers to a broker-dealer, agent, investment adviser, investment adviser representative, or federal covered investment adviser authorized under IC 23-19 to transact business in Indiana.
(b) As used in this section, "financial institution" means any bank, trust company, mutual savings bank, savings association, or credit union that was organized and is operating under Indiana law or the laws of the United States.
(c) As used in this section, "money market mutual fund" means either of the following:
(1) A money market mutual fund that meets the conditions of 17 CFR 270.2a-7 under the Investment Company Act of 1940 (15 U.S.C. 80a-1 et seq.).
(2) A money market mutual fund that at all times invests only in:
(A) obligations that are issued, guaranteed, or insured by the United States government; or
(B) collateralized repurchase agreements composed of obligations described in clause (A).
(d) As used in this section, "mutual fund" means:
(1) an investment company; or
(2) in the case of an investment company that is organized as a series company, an investment company series;
that is registered with the United States Securities and Exchange Commission under the Investment Company Act of 1940 (15 U.S.C. 80a-1 et seq.).
(e) In administering a perpetual care fund established under section 2 of this chapter, the cemetery owner, trustee, or other entity administering the fund shall exercise the judgment and care required by IC 30-4-3.5, except that:
(1) the investment of money in the fund is not limited to:
(A) deposit in a financial institution whose deposits are insured by the Federal Deposit Insurance Corporation, the Federal Savings and Loan Insurance Corporation, the National Credit Union Share Insurance Fund, or another federal insurance fund backed by the full faith and credit of the United States government; or
(B) the purchase of government securities of the United States; and
(2) money in the fund may be invested in any of the following:
(A) Certificates of deposit issued by financial institutions.
(B) Money market mutual funds.
(C) Stock or shares of mutual funds.
(D) Any interest bearing account or fund that is offered by a financial institution or a broker or brokerage firm.
As added by P.L.14-2018, SEC.4.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 48. Cemetery Perpetual Care Fund › 23-14-48-2.6. Conversion of Perpetual Care Fund Into Total Return Unitrust

Sec. 2.6. (a) If a perpetual care fund established under this chapter is a trust, the trust may be converted into a total return unitrust under IC 30-2-15.
(b) Withdrawals may be made from a trust converted into a total return unitrust as provided in:
(1) the governing trust instrument of the trust; and
(2) IC 30-2-15.
(c) Except for withdrawals for the payment of expenses as allowed by:
(1) the governing trust instrument of the trust; and
(2) IC 30-2-15;
all withdrawals from a trust converted into a total return unitrust shall be devoted to the perpetual care of the cemetery, including the immediate maintenance needs of the cemetery.
(d) This subsection applies to a unitrust distribution made in any given year. Before making a unitrust distribution, the trustee must do the following:
(1) Evaluate the change that a unitrust distribution will make to the trust's principal over time.
(2) Ensure that the current market value of the trust at the time of the trustee's evaluation is greater than the sum of the following amounts:
(A) Eighty percent (80%) of the trust's principal amount at the time of the trust's conversion to a unitrust.
(B) Any required contributions made to the trust after the trust's conversion to a unitrust.
If the current market value of the trust is less than the amount required by this subsection, any distribution made from the trust shall be consistent with section 2 of this chapter.
As added by P.L.33-2019, SEC.3.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 48. Cemetery Perpetual Care Fund › 23-14-48-3. Establishment; Payment; Fund Segregated

Sec. 3. (a) A perpetual care fund shall be established under this chapter as follows:
(1) In the case of a cemetery for earth burials, by the application and payment to the perpetual care fund of an amount at least equal to:
(A) fifteen percent (15%) of the sale price; or
(B) eighty cents ($0.80) per square foot of area;
of each burial plot sold or transferred, whichever is greater.
(2) In the case of a community or public mausoleum, or community or public garden crypt, by the application and payment to the perpetual care fund of an amount at least equal to:
(A) eight percent (8%) of the sale price; or
(B) one hundred dollars ($100) per crypt sold or transferred;
whichever is greater.
(3) In the case of a community columbarium, by the application and payment to the perpetual care fund of an amount at least equal to twenty dollars ($20) per niche sold or transferred.
(b) From the sale price, any payment on the sale price, or in a nonmonetary transfer, the owner shall pay an amount in proportion to the requirements of subsection (a)(1) through (a)(3) to the care fund. The payment must be in cash and shall be deposited with the trustee of the fund:
(1) not more than thirty (30) days after the end of the month in which payments on the sale are received; or
(2) not more than thirty (30) days after the end of the month in which there was a transfer which did not involve a sale.
(c) The payments required by this section are required to be paid only on the original sale or transfer and not again for any subsequent resale or transfer of the same ground interment rights, crypt, or niche.
(d) The trustee of a fund established under this chapter must keep the fund segregated from any other fund or account belonging to the owner of the cemetery.
As added by P.L.52-1997, SEC.22. Amended by P.L.66-1999, SEC.2; P.L.65-2007, SEC.1; P.L.61-2008, SEC.1.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 48. Cemetery Perpetual Care Fund › 23-14-48-4. Duties of Cemetery Organized After March 6, 1953, and Before July 1, 1997

Sec. 4. (a) In addition to meeting the requirements of sections 1 through 3 of this chapter, a cemetery that:
(1) is organized after March 6, 1953, and before July 1, 1997, by incorporation, association, individually, or any other means; or
(2) has its first burial after March 6, 1953, and before July 1, 1997;
shall, before disposing of a burial lot or right, making a sale of a burial lot or right, or making its first burial, cause to be deposited in a financial institution the sum of twenty-five thousand dollars ($25,000) in cash in the perpetual care fund established under this chapter for the maintenance of the cemetery.
(b) The cemetery owner shall designate the financial institution as trustee of the fund. The financial institution must execute an affidavit stating that it has accepted the trusteeship of the fund and that the twenty-five thousand dollars ($25,000) has been deposited in the fund. The cemetery shall:
(1) exhibit the affidavit in the principal office of the cemetery;
(2) keep the affidavit available at all times for examination; and
(3) record the affidavit in the miscellaneous records in the office of the recorder in the county in which the cemetery is located.
(c) When the cemetery has deposited in the perpetual care fund, as required by this section, fifty thousand dollars ($50,000):
(1) the cemetery shall submit proof of this fact to its trustee; and
(2) the trustee shall pay over to the cemetery the amount of twenty-five thousand dollars ($25,000) that the cemetery deposited in the fund under subsection (a).
As added by P.L.52-1997, SEC.22. Amended by P.L.66-1999, SEC.3; P.L.3-2008, SEC.168; P.L.33-2019, SEC.4.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 48. Cemetery Perpetual Care Fund › 23-14-48-5. Duties of Cemetery Organized After June 30, 1997

Sec. 5. (a) In addition to meeting the requirements of sections 1 through 3 of this chapter, a cemetery that:
(1) is organized after June 30, 1997, by incorporation, or any other means; or
(2) has its first burial, entombment, or inurnment after June 30, 1997;
shall, before disposing of a burial lot or right, making a sale of a burial lot or right, or making its first burial, entombment, or inurnment cause to be deposited in a financial institution one hundred thousand dollars ($100,000) in cash in the perpetual care fund established under this chapter for the maintenance of the cemetery.
(b) The cemetery owner shall designate the financial institution as trustee of the fund. The financial institution must execute an affidavit stating that it has accepted the trusteeship of the fund and that the one hundred thousand dollars ($100,000) has been deposited in the fund. The cemetery shall:
(1) exhibit the affidavit in the principal office of the cemetery;
(2) keep the affidavit available at all times for examination; and
(3) record the affidavit in the miscellaneous records in the office of the recorder of the county in which the cemetery is located.
(c) When the cemetery has deposited in the perpetual care fund, as required by this section, two hundred thousand dollars ($200,000):
(1) the cemetery shall submit proof of this fact to its trustee; and
(2) the trustee shall pay over to the cemetery one hundred thousand dollars ($100,000) that the cemetery deposited in the fund under subsection (a).
As added by P.L.52-1997, SEC.22. Amended by P.L.66-1999, SEC.4; P.L.3-2008, SEC.169; P.L.33-2019, SEC.5.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 48. Cemetery Perpetual Care Fund › 23-14-48-6. Increases in Perpetual Care Fund

Sec. 6. A perpetual care fund may be increased by adding to the fund surplus money or property that the cemetery receives by will, deed, gift, or otherwise.
As added by P.L.52-1997, SEC.22. Amended by P.L.33-2019, SEC.6.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 48. Cemetery Perpetual Care Fund › 23-14-48-7. Accounting and Report; Audit

Sec. 7. (a) Not more than ninety (90) days after the end of the fiscal year of a cemetery to which this chapter applies, the custodian or trustee of the perpetual care fund of the cemetery shall prepare and file with the owner of the cemetery a detailed accounting and report of the perpetual care fund for the preceding fiscal year. The report:
(1) must include, among other things, a properly itemized listing of the securities in which the funds are invested; and
(2) shall be available for inspection and copying at all times by any owner of or holder of a burial right in the cemetery at the usual place at which the regular business of the cemetery is transacted.
(b) Not more than one hundred five (105) days after the end of the fiscal year of a cemetery to which this chapter applies, the trustee of the perpetual care fund of the cemetery shall file the report required under subsection (a) with the state board of funeral and cemetery service.
(c) The state board of funeral and cemetery service may audit or order an audit of the perpetual care fund of a cemetery if the state board of funeral and cemetery service determines that the trustee of the perpetual care fund is not complying with the requirements set forth in subsections (a) and (b). The cemetery that is the subject of the audit shall pay all costs associated with the audit.
(d) The owner of a cemetery shall maintain a report required by this section for the longer of:
(1) ten (10) years; or
(2) three (3) years after the date the owner sells or otherwise transfers the cemetery.
As added by P.L.52-1997, SEC.22. Amended by P.L.65-2007, SEC.2; P.L.61-2008, SEC.2.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 48. Cemetery Perpetual Care Fund › 23-14-48-9. Violation of Chapter

Sec. 9. (a) Except as otherwise provided in subsections (b) and (c), a person who knowingly violates this chapter commits a Class A misdemeanor.
(b) A person who makes a false or fraudulent representation as to the existence, amount, investment, control, or condition of a perpetual care fund of a cemetery for the purpose of inducing another to purchase any burial right commits a Class C infraction.
(c) A person who knowingly or intentionally uses funds in a perpetual care fund established under this chapter for purposes other than the perpetual care of the cemetery for which the perpetual care fund was established commits a Level 5 felony.
As added by P.L.52-1997, SEC.22. Amended by P.L.113-2007, SEC.4; P.L.158-2013, SEC.266; P.L.33-2019, SEC.7.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 48. Cemetery Perpetual Care Fund › 23-14-48-10. Formation of Association for Management, Care, and Supervision of Cemetery

Sec. 10. (a) This section applies to a corporation that:
(1) is organized under Indiana law for the purpose of establishing and maintaining a cemetery; or
(2) is organized for another purpose but has established and maintains a cemetery.
(b) If:
(1) a corporation described in subsection (a) has not provided a general perpetual care fund after having sold all of the lots in a cemetery; and
(2) at least twenty-five (25) owners of lots in the cemetery or next of kin of owners of lots in the cemetery:
(A) form an association for the purpose of taking over the management, care, and general supervision of the cemetery; and
(B) sign and submit to the corporation a petition seeking authority for the management, care, and general supervision of the cemetery;
the corporation shall turn over to the association the complete authority for the management, care, and supervision of the cemetery.
(c) An association to which subsection (b) applies shall assume all responsibility and liability for the proper care and management of the cemetery, subject to the following:
(1) If a cemetery has been under the control of a certain religious denomination, sect, or creed that has observed certain religious customs or rules with reference to the burying of the dead in the cemetery, the association shall observe those religious customs or rules.
(2) The transfer of authority under this section does not affect the reversion of the title to the lands occupied by the cemetery if the land ever ceases to be used as a cemetery or burial place for the dead.
As added by P.L.52-1997, SEC.22.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 48.5. Consumer Protection Fund for Cemetery Maintenance › 23-14-48.5-1. Application

Sec. 1. (a) Except as provided in subsection (b), this chapter does not apply to:
(1) a cemetery owned by a municipal corporation or other governmental unit;
(2) a religious cemetery; or
(3) a cemetery that is ten (10) acres or less in size.
(b) This chapter applies to the whole of a cemetery described in subsection (a)(3) if, directly or indirectly:
(1) any structure is constructed above or below ground in the cemetery and interment rights in the structure are offered for sale to the general public; or
(2) the acquisition of:
(A) additional land; or
(B) an interest in additional land;
causes the cemetery to exceed ten (10) acres in size.
As added by P.L.65-2007, SEC.3. Amended by P.L.14-2018, SEC.5.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 48.5. Consumer Protection Fund for Cemetery Maintenance › 23-14-48.5-2. "Board"

Sec. 2. As used in this chapter, "board" means the state board of funeral and cemetery service established by IC 25-15-9-1.
As added by P.L.65-2007, SEC.3.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 48.5. Consumer Protection Fund for Cemetery Maintenance › 23-14-48.5-3. "Fund"

Sec. 3. As used in this chapter, "fund" refers to the consumer protection fund for cemetery maintenance established by section 4 of this chapter.
As added by P.L.65-2007, SEC.3.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 48.5. Consumer Protection Fund for Cemetery Maintenance › 23-14-48.5-4. Consumer Protection Fund for Cemetery Maintenance; Establishment; Funding; Continuously Appropriated

Sec. 4. (a) The consumer protection fund for cemetery maintenance is established. The board shall administer the fund and shall deposit contributions remitted under section 5 of this chapter in the fund.
(b) The expenses of administering the fund shall be paid from money in the fund.
(c) The money in the fund and the interest accruing to the fund remain in the fund and do not revert to the state general fund.
(d) Money in the fund is continuously appropriated for the purposes of this chapter.
As added by P.L.65-2007, SEC.3.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 48.5. Consumer Protection Fund for Cemetery Maintenance › 23-14-48.5-5. Duties of Cemetery Owner; Payment

Sec. 5. (a) The owner of a cemetery shall contribute the following to the fund:
(1) In the case of a cemetery for earth burials, an amount equal to one percent (1%) of the sale price of each burial plot sold or transferred.
(2) In the case of a community or public mausoleum or a community or public garden crypt, an amount equal to one percent (1%) of the sale price of each sale of entombment or inurnment rights.
(3) In the case of a community columbarium, an amount equal to two dollars ($2) per niche sold or transferred.
The owner shall remit the contributions required under this subsection to the board for deposit in the fund.
(b) In the case of a payment to a cemetery owner of part of the sale price for a burial plot, entombment or inurnment rights, or a niche, the cemetery owner shall pay to the fund an amount proportional to the amount required by subsection (a)(1) through (a)(3). In the case of a nonmonetary transfer in the sale of a burial plot, entombment or inurnment rights, or a niche, the cemetery owner shall pay to the fund the cash equivalent of the amount that would be required by subsection (a)(1) through (a)(3) if the sale were for cash. The payment by the cemetery owner under this section must be in cash and shall be remitted to the board:
(1) not later than March 1 of each year for payments received in the preceding calendar year; or
(2) not later than March 1 of each year for nonmonetary transfers in the preceding calendar year.
(c) Payments are required under this section only on the original sale or transfer and are not required for any subsequent resale or transfer of the same plot, rights, or niche.
As added by P.L.65-2007, SEC.3.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 48.5. Consumer Protection Fund for Cemetery Maintenance › 23-14-48.5-6. Use of Money in Fund

Sec. 6. Money in the fund may be used to provide cemetery maintenance when the board finds:
(1) that:
(A) the owner of a cemetery is unable to maintain the cemetery;
(B) money in the perpetual care fund of the cemetery is depleted, subject to a dispute that prevents distribution of the money, or otherwise unavailable for the purposes of the perpetual care fund; and
(C) interested persons are unable to take over the management, care, and general supervision of the cemetery under IC 23-14-48-10; or
(2) that the appreciation and income of the principal of a cemetery's perpetual care fund that are available under IC 23-14-48-2 are not sufficient to meet the cemetery's immediate maintenance needs (as defined in IC 23-14-48-1.5).
As added by P.L.65-2007, SEC.3. Amended by P.L.14-2018, SEC.6.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 48.5. Consumer Protection Fund for Cemetery Maintenance › 23-14-48.5-7. Application for Funds; Maximum Withdrawal; Recovery; Suspension of Payments to Fund

Sec. 7. (a) The:
(1) owner of a cemetery; or
(2) if the owner of a cemetery is unable to be determined:
(A) the owner of a lot in the cemetery;
(B) the next of kin of an owner of a lot in the cemetery; or
(C) another interested person;
may request maintenance assistance from the fund by filing with the board an application on a form provided by the board requesting funds for emergency maintenance.
(b) The board may hold a hearing concerning an application if the board considers it necessary and shall, within a reasonable time, make a determination concerning each application. The board may authorize the withdrawal from the fund of an amount sufficient to provide emergency maintenance for the cemetery to which the application relates, but not more than fifty thousand dollars ($50,000).
(c) If the cost of maintaining a cemetery is paid from the fund, the fund is entitled to recover the amount paid from the owner of the cemetery, and the board shall ask the attorney general to take all reasonable steps to collect that amount from the cemetery owner. Any amount collected from a cemetery owner under this subsection shall be deposited in the fund.
(d) The board shall annually review the status of the fund. If the board determines during its annual review that the fund balance equals or exceeds five hundred thousand dollars ($500,000), the board shall suspend the requirement to make payments to the fund under section 5 of this chapter until after the next annual review in which the board determines that the fund balance is less than five hundred thousand dollars ($500,000).
As added by P.L.65-2007, SEC.3. Amended by P.L.14-2018, SEC.7.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 49. Cemetery Escrow or Trust Accounts › 23-14-49-1. Application of Chapter; Placement of Certain Proceeds

Sec. 1. (a) This chapter does not apply to the proceeds from the sales of burial spaces.
(b) All proceeds received by anyone selling floral tributes, vaults, memorials of any type, or services that:
(1) are to be installed in or provided in a cemetery; but
(2) are not to be delivered or provided until the death of the person or persons for whom the vault, memorial, floral tribute, or service is to be used or provided;
shall be placed in escrow or trust in a separate account and held for the specific purpose intended until the time of burial or completion of the services.
As added by P.L.52-1997, SEC.23.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 49. Cemetery Escrow or Trust Accounts › 23-14-49-2. Powers of Owner

Sec. 2. The owner of a cemetery may:
(1) take and hold any property devised, bequeathed, granted, or given to the owner in trust; and
(2) apply:
(A) the property; or
(B) the proceeds or income from the property;
according to the terms of the devise, bequest, grant, or gift.
As added by P.L.52-1997, SEC.23.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 50. The Nature of Cemetery Funds › 23-14-50-1. Application of Chapter

Sec. 1. (a) Except as provided in subsection (b), this chapter does not apply to:
(1) a cemetery owned by a municipal corporation or other governmental unit;
(2) a religious cemetery; or
(3) a cemetery:
(A) that is ten (10) acres or less in size;
(B) that is owned and operated entirely and exclusively by a nonprofit mutual association in existence on June 14, 1939; and
(C) in which burials have taken place before June 14, 1939.
(b) If a cemetery described in subsection (a)(3) directly or indirectly:
(1) constructs or permits to be constructed any structure, above or below ground, and offers interment rights in the structure for sale to the general public; or
(2) acquires:
(A) additional land; or
(B) an interest in additional land;
causing the cemetery to exceed ten (10) acres in size;
this chapter applies to the whole of the cemetery.
As added by P.L.52-1997, SEC.24.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 50. The Nature of Cemetery Funds › 23-14-50-2. Charitable and Eleemosynary Purpose of Funds

Sec. 2. (a) The accumulation and holding of:
(1) the funds authorized by IC 23-14-48 and IC 23-14-49-2; and
(2) contributions to those funds;
are expressly permitted and shall be considered to be for a charitable and eleemosynary purpose.
(b) The funds and contributions referred to in subsection (a) are considered to be a provision:
(1) for the discharge of a duty due from the person or persons contributing to the fund to the person or persons whose remains are or will be interred in the cemetery; and
(2) for the benefit and protection of the public by preserving, beautifying, and keeping cemeteries from becoming places of reproach and desolation in the communities in which they are situated.
(c) A fund referred to in subsection (a) or a payment, gift, grant, bequest, or other contribution to the fund:
(1) is not invalid by reason of any indefiniteness or uncertainty of the persons designated as beneficiaries in the instruments creating the fund; and
(2) is not invalid as violating any law against perpetuities or suspension of the power of alienation of title to property.
As added by P.L.52-1997, SEC.24.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 50. The Nature of Cemetery Funds › 23-14-50-3. Trustee's Relief From Duties

Sec. 3. If:
(1) any gift, grant, bequest, donation, or other property held by the owner of a cemetery for cemetery purposes is held by the cemetery owner as a trust of any kind; or
(2) the owner of a cemetery is a beneficiary of any trust estate for cemetery purposes;
the trustee of the trust is relieved of the duties otherwise imposed upon the trustee by IC 30-4-5-12 through IC 30-4-5-15.
As added by P.L.52-1997, SEC.24.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 51. The Investment and Use of Cemetery Funds › 23-14-51-1. Application of Chapter

Sec. 1. (a) Except as provided in subsection (b), this chapter does not apply to:
(1) a cemetery owned by a municipal corporation or other governmental unit;
(2) a religious cemetery; or
(3) a cemetery:
(A) that is ten (10) acres or less in size;
(B) that is owned and operated entirely and exclusively by a nonprofit mutual association in existence on June 14, 1939; and
(C) in which burials have taken place before June 14, 1939.
(b) If a cemetery described in subsection (a)(3) directly or indirectly:
(1) constructs or permits to be constructed any structure, above or below ground, and offers interment rights in the structure for sale to the general public; or
(2) acquires:
(A) additional land; or
(B) an interest in additional land;
causing the cemetery to exceed ten (10) acres in size;
this chapter applies to the whole of the cemetery.
As added by P.L.52-1997, SEC.25.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 51. The Investment and Use of Cemetery Funds › 23-14-51-2. Investment and Reinvestment of Money and Assets

Sec. 2. After June 14, 1939, a cemetery to which IC 23-14-48 applies shall invest and reinvest:
(1) all money in the perpetual care fund of the cemetery; and
(2) all other assets held in trust by the cemetery;
in property or securities that qualify for trust investments under IC 30-4-3-3(c).
As added by P.L.52-1997, SEC.25.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 51. The Investment and Use of Cemetery Funds › 23-14-51-3. Loans From Perpetual Care Fund Prohibited

Sec. 3. No loans or pledges of money or property shall be made from the perpetual care fund of a cemetery:
(1) to or for the benefit of the owner of the cemetery; or
(2) to any shareholder, officer, director, or employee of the cemetery.
As added by P.L.52-1997, SEC.25.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 51. The Investment and Use of Cemetery Funds › 23-14-51-4. Fidelity Bond

Sec. 4. (a) This section applies to a cemetery if a perpetual care fund or other trust account of the cemetery is not held in trust for the cemetery by a corporate trustee.
(b) The treasurer of the cemetery or other person or persons having custody of the fund or account shall furnish to a cemetery to which this section applies a fidelity bond that is:
(1) issued by a corporate surety; and
(2) payable to the cemetery in a penal sum at least equal to one hundred twenty-five percent (125%) of the value of the principal of the trust estate at the beginning of each calendar year.
(c) The bond required by this section shall be deposited with the auditor of the county in which the cemetery is located. The auditor shall do the following:
(1) Examine the bond and ascertain that it complies with this chapter.
(2) Annually examine the sufficiency of the bond and report to the prosecuting attorney of the county any failure of the cemetery owner to comply with this chapter.
(d) For the services provided under subsection (c), the auditor shall receive from each cemetery owner five dollars ($5) per year. Money that the auditor receives under this subsection is the property of the office of the auditor.
As added by P.L.52-1997, SEC.25.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 52. Conditions Applying to the Sale of a Cemetery › 23-14-52-1. Application and Exceptions to Conditions

Sec. 1. (a) Except as provided in subsection (b), the sale of:
(1) a cemetery;
(2) any part of a cemetery; or
(3) any personal property related to a cemetery;
by a cemetery owner to a purchaser is subject to the conditions set forth in section 2 of this chapter.
(b) The sale of burial rights, services, or merchandise to an individual for the interment of the individual or members of the individual's family is not subject to the conditions set forth in section 2 of this chapter.
As added by P.L.52-1997, SEC.26.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 52. Conditions Applying to the Sale of a Cemetery › 23-14-52-2. Liability and Duties of Purchaser

Sec. 2. The following conditions apply to a sale referred to in section 1(a) of this chapter:
(1) The purchaser is liable for any shortages existing before or after the sale in the perpetual care fund required by IC 23-14-48 or in an escrow fund or trust account required by IC 23-14-49-1.
(2) The purchaser shall perform:
(A) all obligations imposed on cemetery owners under this article;
(B) all obligations imposed on the cemetery owner under contracts made by the selling cemetery owner or any prior cemetery owner relating to:
(i) burial or interment rights; or
(ii) the sale of the personal property or services described in IC 23-14-49-1; and
(C) any other related obligation.
As added by P.L.52-1997, SEC.26.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 53. Bequests for Care › 23-14-53-1. Receipt of Deposit or Legacy of Money

Sec. 1. (a) Any church, corporation, or association that owns a cemetery may receive from any person a deposit or legacy of money to be held in trust:
(1) in perpetuity; or
(2) for a period that the donor or testator designates in writing.
(b) The earnings of the deposit or legacy shall be used for the purpose of keeping in good condition any lot or lots, monument, vault, or gravestone in the cemetery that is designated by the donor or testator.
As added by P.L.52-1997, SEC.27.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 53. Bequests for Care › 23-14-53-2. Duties Upon Receipt of Deposit or Legacy of Money

Sec. 2. (a) A church, corporation, or association that receives a deposit or legacy of money to be held in trust under section 1 of this chapter shall:
(1) adopt rules concerning the investment and safekeeping of any deposit or bequest; and
(2) designate a financial institution as the depository of the funds.
(b) The depository designated under subsection (a) must:
(1) agree upon the rate of interest it will pay on the funds; and
(2) pay interest on the funds to the church, corporation, or association:
(A) on a basis agreed upon by the depository and the church, corporation, or association; but
(B) not less frequently than quarterly;
for the purpose of taking care of the particular lot or lots, monument, vault, or gravestone for which the money was given or donated.
(c) The money on deposit in the depository under this section shall not be used for any purpose other than taking care of the particular lot or lots, monument, vault, or gravestone, and only the interest earned on the deposit or legacy may be used.
(d) The:
(1) deposit or legacy placed on deposit; and
(2) interest earned on the deposited funds;
are exempt from taxation under IC 6. However, this chapter does not repeal or modify IC 23-14-65.
As added by P.L.52-1997, SEC.27.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 54. Disposition of Dead Human Bodies › 23-14-54-1. Time Period for Disposition

Sec. 1. Subject to the rights of transportation and removal of dead human bodies or other disposition of dead human bodies, as provided by law, the remains of all individuals who die in Indiana or are shipped into Indiana shall be deposited:
(1) in the earth in an established cemetery;
(2) in a mausoleum;
(3) in a garden crypt; or
(4) in a columbarium;
within a reasonable time after death, except as ordered by the Indiana department of health.
As added by P.L.52-1997, SEC.28. Amended by P.L.56-2023, SEC.210.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 54. Disposition of Dead Human Bodies › 23-14-54-2. Depth of Cover

Sec. 2. All dead human bodies interred in the earth shall have a cover of at least two (2) feet of earth at the shallowest point over the outer receptacle in which the body is placed.
As added by P.L.52-1997, SEC.28.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 54. Disposition of Dead Human Bodies › 23-14-54-4. Cremated Remains

Sec. 4. The remains of dead human bodies that have been cremated may be deposited in mausoleums, garden crypts, or columbaria or deposited in or on the earth.
As added by P.L.52-1997, SEC.28.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 54.5. Unclaimed Remains of Veterans and Dependents of Veterans › 23-14-54.5-1. Application of Definitions

Sec. 1. The definitions in IC 23-14-31-1 through IC 23-14-31-21 apply to this chapter.
As added by P.L.90-2016, SEC.2.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 54.5. Unclaimed Remains of Veterans and Dependents of Veterans › 23-14-54.5-2. "Dependent of a Veteran"

Sec. 2. As used in this chapter, "dependent of a veteran" means a spouse or a dependent child (as recognized by the United States Department of Veterans Affairs) of a veteran.
As added by P.L.90-2016, SEC.2.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 54.5. Unclaimed Remains of Veterans and Dependents of Veterans › 23-14-54.5-3. "Funeral Director"

Sec. 3. As used in this chapter, "funeral director" means a person who holds a funeral director license issued under IC 25-15.
As added by P.L.90-2016, SEC.2.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 54.5. Unclaimed Remains of Veterans and Dependents of Veterans › 23-14-54.5-4. "Verification Information"

Sec. 4. As used in this chapter, "verification information" means data required by the United States Department of Veterans Affairs to verify whether a deceased person is a veteran or a dependent of a veteran and is eligible for burial in a national or state cemetery, including:
(1) a copy of the person's or veteran's death certificate; and
(2) the person's or veteran's:
(A) name;
(B) service number;
(C) branch of service;
(D) military rank;
(E) Social Security number;
(F) date and place of birth; and
(G) date of death.
As added by P.L.90-2016, SEC.2.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 54.5. Unclaimed Remains of Veterans and Dependents of Veterans › 23-14-54.5-5. "Veteran"

Sec. 5. As used in this chapter, "veteran" means a person who:
(1) served:
(A) in the active military or naval service of the United States;
(B) in active duty in a force of any organized state militia in a full-time status; or
(C) in the reserve armed forces of the United States on active duty; and
(2) was released from the service described in subdivision (1) other than by dishonorable discharge.
As added by P.L.90-2016, SEC.2.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 54.5. Unclaimed Remains of Veterans and Dependents of Veterans › 23-14-54.5-6. "Veterans' Service Organization"

Sec. 6. As used in this chapter, "veterans' service organization" means a veterans' organization that:
(1) is qualified as tax exempt under Section 501(c)(3) or 501(c)(19) of the Internal Revenue Code;
(2) is organized for the verification and burial of veterans and dependents of veterans; and
(3) meets one (1) or more of the following:
(A) Is recognized by the United States Department of Veterans Affairs.
(B) Is federally chartered by the Congress of the United States.
As added by P.L.90-2016, SEC.2.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 54.5. Unclaimed Remains of Veterans and Dependents of Veterans › 23-14-54.5-7. Application of Section; Releases

Sec. 7. (a) This section applies only if all the following apply:
(1) A funeral director has had possession of cremated remains for at least one (1) year.
(2) The funeral director has complied with any notice or other requirements under law concerning cremated remains that have not been claimed by an authorizing agent.
(3) No attempt has been made to claim the cremated remains by a person who has the right to serve as an authorizing agent.
(b) A veterans' service organization that is approved by the Indiana department of veterans' affairs under IC 10-17-1-4.5 may request a funeral director to release verification information concerning cremated remains in the possession of the funeral director.
(c) A funeral director may release verification information concerning cremated remains to a veterans' service organization described in subsection (b).
(d) If:
(1) the United States Department of Veterans Affairs or the Indiana department of veterans' affairs verifies that the cremated remains are the remains of a veteran or a dependent of a veteran and are eligible for burial in a state or national cemetery; and
(2) a veterans' service organization enters into a signed transfer and release of liability with the funeral director who has possession of the cremated remains;
the funeral director may release the cremated remains to the veterans' service organization.
As added by P.L.90-2016, SEC.2.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 54.5. Unclaimed Remains of Veterans and Dependents of Veterans › 23-14-54.5-8. Transport of Cremated Remains; Location Information for Cremated Remains

Sec. 8. (a) A veterans' service organization that receives cremated remains under section 7 of this chapter shall:
(1) transport the cremated remains to a state or national cemetery; and
(2) inter, entomb, or inurn the cremated remains in the state or national cemetery in accordance with any applicable state or federal law.
(b) A veterans' service organization shall provide, in writing to the funeral director who released the cremated remains, the following information concerning the location of the cremated remains that were interred, entombed, or inurned:
(1) The city and state.
(2) The cemetery name.
(3) The plot.
(4) The name of the cemetery owner.
(5) The date the cremated remains were interred, entombed, or inurned.
(6) The contact information of the veterans' service organization.
(c) This section may not be construed to require the funeral director who released the cremated remains under section 7 of this chapter to be present at the interment, entombment, or inurnment of the cremated remains.
As added by P.L.90-2016, SEC.2.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 54.5. Unclaimed Remains of Veterans and Dependents of Veterans › 23-14-54.5-9. Immunity for Veterans' Service Organizations

Sec. 9. A veterans' service organization that in good faith receives and inters, entombs, or inurns cremated remains under this chapter is immune from civil liability for any acts or omissions by the veterans' service organization in receiving or interring, entombing, or inurning the cremated remains.
As added by P.L.90-2016, SEC.2.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 54.5. Unclaimed Remains of Veterans and Dependents of Veterans › 23-14-54.5-10. Immunity for Funeral Directors

Sec. 10. A funeral director who in good faith releases:
(1) verification information as required under this chapter; or
(2) the cremated remains of a veteran or a dependent of a veteran as provided under this chapter;
is immune from civil liability for any acts or omissions in releasing the verification information or cremated remains.
As added by P.L.90-2016, SEC.2.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 55. Authorization for Interment, Entombment, or Inurnment › 23-14-55-1. Warranty and Liability of Individual Signing Authorization

Sec. 1. (a) An individual who signs an authorization for the cremation, interment, entombment, or inurnment of any human remains:
(1) is considered to warrant the truthfulness of:
(A) any fact set forth in the authorization;
(B) the identity of the person for whose remains cremation, interment, entombment, or inurnment is sought; and
(C) the individual's authority to order the cremation, interment, entombment, or inurnment; and
(2) is personally and individually liable to pay damages in compensation for harm that:
(A) is caused by; or
(B) results from;
the signing of the authorization for cremation, interment, entombment, or inurnment.
(b) A cemetery or crematory that relies in good faith on a signed authorization for the cremation, interment, entombment, or inurnment of human remains is not civilly or criminally liable or subject to disciplinary actions for carrying out the disposition of the decedent's remains in accordance with the instructions in the authorization.
As added by P.L.52-1997, SEC.29. Amended by P.L.34-2011, SEC.2; P.L.6-2012, SEC.162.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 56. Record Keeping › 23-14-56-1. Duties

Sec. 1. A cemetery owner shall keep a record of each interment, entombment, and inurnment in the cemetery. The record must:
(1) show:
(A) the date on which the body was received;
(B) the date of interment, entombment, or inurnment;
(C) the name and marital status of the person whose remains are interred, entombed, or inurned; and
(D) the plot and the grave in which the interment or inurnment was made or the location within the building or structure in which the entombment or inurnment was made; and
(2) include the permit for burial issued by the division of public health of Indiana.
As added by P.L.52-1997, SEC.30.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 56. Record Keeping › 23-14-56-2. Permanent Preservation of Record

Sec. 2. The cemetery in which an interment, entombment, or inurnment takes place shall permanently preserve the record required by this chapter either:
(1) in the form of the original record; or
(2) in alternative form such as microfilm, microfiche, computer disk, or compact disk.
As added by P.L.52-1997, SEC.30.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 57. Disinterment, Disentombment, and Disinurnment › 23-14-57-2. Orders Authorizing Removal of Human Remains

Sec. 2. (a) When the Indiana department of health issues a written order authorizing the removal of human remains from a cemetery, it shall issue the order in duplicate.
(b) The Indiana department of health shall deliver one (1) copy of the order to the cemetery from which the human remains are removed and the other copy of the order to the cemetery to which the human remains are delivered for reinterment, reentombment, or reinurnment.
(c) Each cemetery to which a copy of an order is delivered under subsection (b) shall retain the copy of the order permanently.
As added by P.L.52-1997, SEC.31. Amended by P.L.56-2023, SEC.212.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 57. Disinterment, Disentombment, and Disinurnment › 23-14-57-3. Removal of Human Remains for Nonpayment; Liability of Owner

Sec. 3. (a) This chapter does not prohibit:
(1) the removal of human remains by a cemetery owner from a plot, building, or structure for which the purchase price is past due and unpaid; and
(2) the reinterment, reentombment, or reinurnment of the remains in some other suitable plot in the cemetery.
(b) For a removal and reinterment, reentombment, or reinurnment (at the discretion of the cemetery owner) referred to in subsection (a), the cemetery owner is not liable in any action unless the owner fails to exercise reasonable care in the removal or reinterment, reentombment, or reinurnment. There is a rebuttable presumption that the owner exercised reasonable care in the removal or reinterment, reentombment, or reinurnment.
As added by P.L.52-1997, SEC.31.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 57. Disinterment, Disentombment, and Disinurnment › 23-14-57-4. Applicability of Chapter

Sec. 4. This chapter does not apply to the following:
(1) The disinterment, disentombment, or disurnment of remains upon the written order of the coroner of the county in which the cemetery is situated.
(2) The removal of human remains under a plan approved by the division of historic preservation and archeology under IC 14-21-1.
As added by P.L.52-1997, SEC.31. Amended by P.L.26-2008, SEC.18.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 57. Disinterment, Disentombment, and Disinurnment › 23-14-57-5. Removal for Autopsy or Reinterment

Sec. 5. (a) The remains of a deceased human interred, entombed, or inurned in a plot in a cemetery may be removed from the plot for the purpose of autopsy or reinterment, reentombment, or reinurnment in another cemetery with:
(1) the consent of the owner of the cemetery; and
(2) the written consent of an individual authorized to give consent under section 1(b)(3) of this chapter.
(b) If the:
(1) consent of the owner of the cemetery cannot be obtained; or
(2) identity of a person from whom consent is required under subsection (a)(2) cannot be determined;
the remains of a deceased human can be removed for the purpose of autopsy or reinterment, reentombment, or reinurnment in another cemetery only under a judgment of the circuit or superior court with jurisdiction in the county in which the cemetery is located.
As added by P.L.52-1997, SEC.31. Amended by P.L.113-2007, SEC.6; P.L.132-2011, SEC.1.