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2023 New Jersey Revised Statutes › Title 45 - Professions and Occupations › Section 45:27-14 - Deposit for maintenance of private mausoleum; other funding requirements.

45:27-14 Deposit for maintenance of private mausoleum; other funding requirements.
14. a. A minimum of 10% of the gross contract price for construction and placement of any private mausoleum shall be deposited, before the structure is erected, with the cemetery company, in trust for the maintenance of the structure and the area on which it is located.
b. A cemetery or cemetery company shall not begin to use a public mausoleum for the burial of human remains until it has established a Building Maintenance Fund, an irrevocable trust fund of not less than 10% of the total cost of the structure, walkways, architect fees, building permit fees, landscaping, installation of utility lines and internal furnishings. The income from the trust fund, and the income only, shall be used for the maintenance of the structure. This provision shall not apply to temporary receiving vaults.
c. Any person may create a trust fund to be held in perpetuity or for a time to be used for the care or embellishment of any grave or crypt, mausoleum or memorial. However, the trust fund shall be consistent with regulations of the cemetery and shall not be larger than necessary to achieve the trust's purposes. If a court finds that the trust fund is excessive, it may reduce it to a reasonable sum.
d. A cemetery company may receive funds for the care or embellishment of any grave or crypt, mausoleum or memorial. It shall maintain these funds separate from the Maintenance and Preservation Fund or any other trust fund required by this act. Each fund shall be administered as agreed between the grantor and the cemetery company. The income from each of these funds shall be used for the particular purpose of the fund.
e. The funds shall be established in a State or federally regulated financial institution having and maintaining a principal place of business within this State and shall be invested in accordance with the "Prudent Investor Act," P.L.1997, c.26 (C.3B:20-11.1 et seq.). The board may adopt regulations on the operation and use of trust funds. This subsection shall not apply to a religious organization that constructs a structure for the interment of human remains.
f. The cemetery company or other trustee of a fund required by this section may collect fees for the administration of the trust allowed by law and regulations of the board.
L.2003,c.261,s.14.
2023 New Jersey Revised Statutes › Title 45 - Professions and Occupations › Section 45:27-15 - Annual report.

45:27-15 Annual report.
15. a. Every cemetery company, other than a municipality, shall file an annual report with the board within 120 days after the close of the cemetery company's fiscal year. The report shall be filed by the cemetery company in a form established by the board, showing the extent and sources of augmentation of the Maintenance and Preservation Fund, the manner of expenditure of the income of the fund during the preceding year, and a list of the securities in which the trust funds are invested. At the time of filing the Maintenance and Preservation Fund report, a cemetery company, other than a religious corporation, shall pay a filing fee set by regulation. If the report filed is inadequate to apprise the board of the information it requires to administer the provisions of this act effectively, it shall request a supplemental report and it may order an investigation of the operations of the cemetery company. Officers and employees of a cemetery company shall exhibit the company's books, papers and securities to the board when requested and otherwise facilitate any examination of the company. Any officer or employee of a cemetery company may be required to testify under oath as to the conditions and affairs of the cemetery company.
b. Every cemetery company that contains a public mausoleum shall file an annual report in the form described in subsection a. of this section relating to its public mausoleum Building Maintenance Fund within 120 days after the end of the fiscal year.
c. If it appears to the board that the corpus of any trust fund is not being invested in accordance with the "Prudent Investor Act," P.L.1997, c.26 (C.3B:20-11.1 et seq.), the board may order the cemetery company to dispose of unauthorized securities immediately. If it appears that the Maintenance and Preservation Fund is not being maintained as required, the board may formulate a plan for the maintenance of the fund. Failure on the part of the cemetery company to implement the plan shall be a violation of this act.
d. The board, for good cause, may grant reasonable extensions for filing annual reports.
L.2003,c.261,s.15.
2023 New Jersey Revised Statutes › Title 45 - Professions and Occupations › Section 45:27-15.1 - Additional reporting requirements for certain cemetery companies.

45:27-15.1 Additional reporting requirements for certain cemetery companies.
1. a. In addition to the Maintenance and Preservation Fund report required pursuant to section 15 of P.L.2003, c.261 (C.45:27-15), every cemetery company:
(1) which files an Internal Revenue Service Form 990 shall also file a copy of that form and a copy of its annual financial report filed with the Attorney General pursuant to subsection d. of section 7 of P.L.1994, c.16 (C.45:17A-24) with the New Jersey Cemetery Board;
(2) which does not file an Internal Revenue Service Form 990 or which files an Internal Revenue Service Form 990 EZ shall file with the New Jersey Cemetery Board a copy of its annual financial report filed with the Attorney General pursuant to subsection d. of section 7 of P.L.1994, c.16 (C.45:17A-24); or
(3) which is not required to file an annual financial report with the Attorney General pursuant to subsection d. of section 7 of P.L.1994, c.16 (C.45:17A-24), shall file such other financial information as required by the board by regulation.
b. The form, information or report required by this section shall be filed at least annually and at the same time as the Maintenance and Preservation Fund report required pursuant to section 15 of P.L.2003, c.261 (C.45:27-15).
c. If the form, information or report filed pursuant to this section is inadequate to apprise the board of the information it requires to administer the provisions of this section effectively, it shall request a supplemental report and it may order an investigation of the operations of the cemetery company.
L.2013, c.201, s.1.
2023 New Jersey Revised Statutes › Title 45 - Professions and Occupations › Section 45:27-16 - Duties, powers of cemetery company; restrictions.

45:27-16 Duties, powers of cemetery company; restrictions.
16. a. A cemetery company shall:
(1) adopt reasonable regulations for the use, management and protection of the cemetery and of all interment spaces in it; for regulating the dividing marks between graves; for prohibiting or regulating the erection of structures; for preventing unsightly monuments, effigies and structures within the cemetery, and for their removal;
(2) fix reasonable charges for interment spaces, niches, products and services offered by the cemetery company; and
(3) keep its books, records and accounts so as to reflect the conduct of its business.
b. A cemetery company may:
(1) prohibit the placement of memorials, effigies or structures on parts of the cemetery and adopt reasonable regulations relating to uniformity, class, composition, material, kinds and sizes of all markers, monuments and other structures within the cemetery provided that the regulations are not established to prevent competition;
(2) sell adornments, embellishments, sod and plantings for use in the cemetery;
(3) prevent the use of interment spaces or niches for purposes that violate the cemetery restrictions and regulations;
(4) regulate the conduct of persons and prevent improper assemblages in the cemetery;
(5) reserve to the cemetery the exclusive right to open and fill graves, furnish equipment, manufacture and install foundations, set and seal crypts and vaults, seal niches and install flush memorials;
(6) regulate or prevent the introduction of embellishments or plants within the cemetery;
(7) prevent the interment in any interment space of human remains not entitled to interment there;
(8) as provided in this act, make provisions for the removal at the cost of the lot owner of any memorial, effigy or structure when either placed in violation of cemetery company rules and regulations or when it becomes dangerous or unsightly; and
(9) to the extent allowed by the regulations of the board, prohibit the interment of human remains or the placement of any memorial when there are any outstanding charges against the interment space.
c. A cemetery company, and any person engaged in the management, operation or control of a cemetery owned by a cemetery company, directly or indirectly, is specifically prohibited from engaging, directly or indirectly, in any of the following activities:
(1) the manufacture or sale of memorials;
(2) the manufacture or sale of private mausoleums;
(3) the manufacture or sale of vaults, including vaults installed in a grave before or after sale and including vaults joined with each other in the ground; and
(4) the conduct of any funeral home or the business or profession of mortuary science; provided that crematoriums operated in conjunction with funeral homes prior to December 1, 1971 are excepted from the provisions of this paragraph (4).
L.2003,c.261,s.16.
2023 New Jersey Revised Statutes › Title 45 - Professions and Occupations › Section 45:27-17 - Copy of survey map, filing with board.

45:27-17 Copy of survey map, filing with board.
17. a. A copy of a survey or map of land to be used for cemetery purposes shall be filed with the board. The filing shall constitute dedication of the land for cemetery purposes.
b. Before graves are sold, the part of the cemetery, including those graves, shall be surveyed and a map prepared showing the location of the graves with those roadways, paths and building areas as the cemetery company directs. A map of the land shall be kept at the office of the cemetery company. The map shall be made available for inspection by owners of interment spaces.
c. A cemetery company may amend a map to include areas not previously laid out or to change the layout of plots not sold. Existing roadways and walks to graves already sold shall not be abandoned but may be altered as long as similar access to existing interment spaces is not denied. Paths may be renovated or reduced in size if the minimum width specified by regulation is maintained. The amended map shall be filed with the board.
L.2003,c.261,s.17.
2023 New Jersey Revised Statutes › Title 45 - Professions and Occupations › Section 45:27-18 - Filing requirements with board; public information.

45:27-18 Filing requirements with board; public information.
18. a. Before conducting any business with the public, a cemetery company shall file with the board the name and address of the cemetery company and a copy of its regulations and its charges for services. New and amended regulations and changes in charges for services shall be filed before they take effect. Each filing shall be accompanied by the filing fee set by regulation.
b. The rules, regulations and charges for services shall be suitably printed and shall be conspicuously posted by the cemetery company in each of its public offices and on cemetery grounds.
L.2003,c.261,s.18.
2023 New Jersey Revised Statutes › Title 45 - Professions and Occupations › Section 45:27-19 - Record of interment, placement of cremains.

45:27-19 Record of interment, placement of cremains.
19. a. A cemetery company shall keep a record of every interment and placement of cremated human remains, which shall include the date, the name and age of the person, the cause of death when shown on the burial permit, the location of the burial or disposition, and the name and address of the funeral director.
b. A record shall be kept by a cemetery company of the owner of each interment space that has been conveyed by the cemetery company and of each transfer of an interment space to which the cemetery company has consented. A transfer of an interment space or a right of burial shall not be complete or effective until it is recorded on the books of the cemetery company and any fees required are paid.
c. The instrument of conveyance of an interment space shall include the actual amount paid for it and a description of the interment space sufficient to identify it, including its number as it appears on the cemetery map, and any other information required by regulation of the board. The instrument shall show the dimensions of the interment space.
d. A cemetery company that performs a cremation shall keep a record containing the following information:
(1) the name, last residence, age, place and date of death of the decedent;
(2) the name and address of the person who authorized the cremation;
(3) the name and address of the funeral home from whom the remains were received for cremation;
(4) the name and license number of the funeral director of the funeral home who delivered the remains for cremation; and
(5) the date of the cremation and the recipient of the cremated remains or, if no recipient, the final disposition.
L.2003, c.261, s.19; amended 2011, c.230, s.3.
2023 New Jersey Revised Statutes › Title 45 - Professions and Occupations › Section 45:27-20 - Exemption from certain taxes.

45:27-20 Exemption from certain taxes.
20. a. Cemetery companies shall be exempt from the payment of any real estate taxes, rates and assessments or personal property taxes on lands and equipment dedicated to cemetery purposes. Cemetery companies shall be exempt from business taxes, sales taxes, income taxes, and inheritance taxes.
b. Land dedicated to cemetery purposes owned by any person shall be exempt from all taxes, rates or assessments.
c. Charges paid to a cemetery for an interment space shall be exempt from the payment of sales or use tax.
d. Trust funds, and the income from trust funds, held by a cemetery company shall be exempt from taxation and assessment, and sale, seizure or sale for collection of judgments against the cemetery company.
e. Land dedicated to cemetery purposes and structures, buildings, and equipment used for the maintenance of that land or the operation of a cemetery shall be exempt from sale for collection of judgments. Income derived from cemetery property other than income required by law to be deposited in trust funds or used for a particular purpose may be taken and used for the payment of a judgment against a cemetery company. If a judgment against a cemetery company cannot be paid, a court may also order the issuance of bonds, notes or other evidences of indebtedness by the cemetery company. This subsection shall not apply to liens existing on land before it is dedicated to cemetery purposes.
f. A street or road shall not be laid through any land of a cemetery company that is actually in use for cemetery purposes without the consent of the cemetery company, unless otherwise provided by law.
g. When bankruptcy, receivership or other court proceeding necessitates the selling of cemetery company lands, the court shall require the purchaser to incorporate as a cemetery company.
h. A receiver or trustee of a cemetery company appointed by a court may issue bonds, notes or other evidence of indebtedness that include a provision allowing the holders to select the governing body of the cemetery company until they are paid.
L.2003,c.261,s.20.
2023 New Jersey Revised Statutes › Title 45 - Professions and Occupations › Section 45:27-21 - Dedication of property to cemetery purposes.

45:27-21 Dedication of property to cemetery purposes.
21. a. Dedication of property to cemetery purposes pursuant to this act shall not be invalid as violating any law against perpetuities or the suspension of the power of alienation of title to use of property. It shall be expressly permitted in respect for the dead and as provision for the burial of human remains and as a duty to, and for the benefit of, the general welfare.
b. After property is dedicated to cemetery purposes by a cemetery company, neither the dedication nor the title of the interment space owner shall be affected by the dissolution of the cemetery company by nonuse on its part, by alienation of the property, by any encumbrances, by sale under execution, or otherwise except as provided in this act and by law.
L.2003,c.261,s.21.
2023 New Jersey Revised Statutes › Title 45 - Professions and Occupations › Section 45:27-23 - Removal of remains from interment space.

45:27-23 Removal of remains from interment space.
23. a. Except as otherwise provided in this section, or pursuant to court order, human remains shall not be removed from an interment space unless:
(1) the surviving spouse, adult children and the owner of the interment space authorize removal in writing;
(2) removal is authorized by a State disinterment permit issued by the local board of health; and
(3) the cemetery finds that removal is feasible.
b. No disinterment permit is required:
(1) for the temporary removal or repositioning of vaulted human remains to allow for the deepening of an interment space within the same lot;
(2) for the transfer of temporarily stored remains from the place of temporary storage to the place of final interment within the same cemetery in accordance with applicable law;
(3) for the removal of cremated human remains. However, prior consent shall be obtained from the interment space owner and the person having the right to control the removal of the decedent's remains.
c. Human remains buried on property that is not part of a cemetery may be removed by the owner of the property provided that removal is in compliance with applicable law and the remains are then properly re-buried in a cemetery.
d. A person who signs an authorization for the disinterment of human remains warrants the truth of the facts stated and the authority to order the disinterment. The person shall be liable for damages caused by a false statement or breach of warranty. A cemetery or funeral director shall not be liable for disinterment in accordance with the authorization unless it had reasonable notice that the representations were untrue or that the person lacked the right to control the disinterment. An action against a cemetery company relating to the disinterment of human remains shall not be brought more than one year from the date of disinterment.
L.2003,c.261,s.23.
2023 New Jersey Revised Statutes › Title 45 - Professions and Occupations › Section 45:27-24 - Removal of memorial, embellishment, impediment.

45:27-24 Removal of memorial, embellishment, impediment.
24. a. A cemetery company may remove any authorized memorial, embellishment or impediment for safety reasons. Before removal, the cemetery company shall take photographs of the memorial and its condition and shall retain them in its permanent records. Within 30 days after removal, the cemetery company shall notify the interment space owner in writing of the removal at the address on file with the cemetery company. The notice shall include a provision advising that, within six months of the notice, the interment space owner may apply to the board for appropriate relief.
b. A cemetery company may remove any memorial, embellishment or impediment that was placed in violation of the regulations of the cemetery. The cemetery may recover the cost of the removal.
c. Upon removal of a memorial, embellishment or impediment, the cemetery company shall store it in a reasonably secure manner. If after one year, the interment space owner has not taken possession of the memorial, embellishment or impediment, the cemetery may dispose of it. The cemetery company shall notify the board in writing 90 days prior to disposal.
d. A cemetery company may not renovate a section or area of the cemetery necessitating the removal of memorials from an interment space without board approval. The board may require specific actions or procedures by the cemetery company for the proposed renovation. The cemetery company shall notify the interment space owner of the proposed renovations 30 days before the action. Publication in a local newspaper circulating in the county in which the interment space is located and posting on the grounds shall be considered sufficient notice. Repairs or improvements done at the request of the interment space owner do not constitute renovation work which requires board approval.
e. Site work necessary to repair or restore any part of a cemetery as an emergency response to vandalism, damage by weather conditions or other acts of God shall not constitute planned renovation work.
f. Memorials may be temporarily removed from interment spaces in order to provide access for equipment and personnel to perform openings and general debris clean-up. Memorials shall be reinstalled promptly.
L.2003,c.261,s.24.
2023 New Jersey Revised Statutes › Title 45 - Professions and Occupations › Section 45:27-25 - Consent of municipality for establishment, enlargement of cemetery.

45:27-25 Consent of municipality for establishment, enlargement of cemetery.
25. a. A cemetery shall not be established or enlarged in any municipality without first obtaining the consent of the municipality by resolution.
b. No more than five cemeteries may be established in any one municipality, and not more than 3% of the area of any municipality shall be devoted to cemetery purposes.
c. A cemetery shall not be established or expanded to exceed 250 acres at any one location.
d. The governing body of a municipality, by resolution, may waive the limitations of subsection b. or c. of this section if it finds that there is a public need for additional cemetery lands and that it is in the public interest to waive them.
e. A cemetery company shall not dedicate additional land to cemetery purposes without board approval.
L.2003,c.261,s.25.
2023 New Jersey Revised Statutes › Title 45 - Professions and Occupations › Section 45:27-26 - Issuance of certificates.

45:27-26 Issuance of certificates.
26. If the board approves, a cemetery company may issue certificates with a fixed face value and a specified interest rate to pay for land acquired for cemetery purposes, for the initial improvements to that land, and for subsequent capital improvements. The board shall review the dollar amount and terms of the certificates so as to assure the financial soundness of the cemetery company.
L.2003,c.261,s.26.
2023 New Jersey Revised Statutes › Title 45 - Professions and Occupations › Section 45:27-27 - Permit for public mausoleum.

45:27-27 Permit for public mausoleum.
27. a. A public mausoleum shall not be constructed without obtaining a permit from the construction official of the municipality in which it is to be constructed. Failure to issue a permit is reviewable by the appropriate construction board of appeals established pursuant to the "State Uniform Construction Code Act," P.L.1975, c.217 (C.52:27D-119 et seq.).
b. Construction shall not begin until detailed plans and specifications of the structure have been approved by the State Department of Community Affairs and the certificate of approval is filed in the office of the municipal enforcing agency where the structure is to be constructed. The State Department of Community Affairs shall not grant a certificate of approval unless it is satisfied that the proposed structure can be operated without constituting a hazard to public health or safety.
c. Construction of the structure shall be under the supervision of the municipal construction official, who shall see that the approved plans and specifications are complied with. No departure from the original plans and specifications shall be permitted unless an amended certificate of approval is granted and filed with the construction official of the municipality where the mausoleum is to be constructed.
d. A structure constructed under the provisions of this section shall not be used for burial until the construction official of the municipality has issued a certificate indicating that the plans and specifications as filed have been complied with fully and the Building Maintenance Fund for the structure has been established.
e. The Department of Community Affairs shall adopt regulations concerning the construction of public mausoleums, which shall conform with the definition of public mausoleum as defined by this act. The regulations shall be the standards adopted in the subcodes of the Uniform Construction Code, or other national model codes or standards, but the commissioner may adopt additional standards if, after a public hearing, the commissioner finds that they are necessary to protect the public interest. A municipality may enact zoning ordinances which provide for reasonable height and setback requirements in keeping with standards established for property immediately abutting a cemetery, but any other ordinance regulating the construction of mausoleums shall be of no effect.
f. Private mausoleums shall be constructed in accordance with applicable industry construction code standards and regulations of the cemetery.
L.2003,c.261,s.27.
2023 New Jersey Revised Statutes › Title 45 - Professions and Occupations › Section 45:27-29 - Multiple owners of interment space.

45:27-29 Multiple owners of interment space.
29. a. When there are two or more owners of an interment space:
(1) each individual owner's interest may be transferred only by that owner or that owner's authorized representative;
(2) each individual owner has a right of interment in the space.
b. When there are two or more owners of an interment space, they may designate one or more of the co-owners to represent them by filing written notice of the designation with the cemetery company. If such a notice has been filed, the cemetery company shall follow the direction of the representative as to interment in the space, and in regard to memorials, embellishments and care for the interment space. In the absence of that notice the cemetery company may rely on the direction of any co-owner as to burial, memorials, embellishments or care and shall not be liable to any person for doing so.
L.2003,c.261,s.29.
2023 New Jersey Revised Statutes › Title 45 - Professions and Occupations › Section 45:27-30 - Regulations on interment.

45:27-30 Regulations on interment.
30. a. A cemetery company may adopt reasonable regulations on interment. In the absence of regulation, the cemetery company shall allow human remains of the following persons to be interred in an available interment space:
(1) a deceased person who at the time of death was an owner of the interment space;
(2) the spouse of the deceased person who owned the interment space at the time of death; and
(3) any other person authorized by a written directive of the designated owner of the interment space as provided in subsection b. of section 29 of this act, or if there is no designated owner, by the written directive of any owner.
b. The right of a person to be interred in an interment space may be waived in writing. The right terminates if the person is interred elsewhere.
c. If more persons have a right to be interred in an interment space than may be interred there, any person with a right to interment in the interment space may be interred in it even though that will make the interment space unavailable to others.
d. A person who signs an authorization for the disposition of human remains warrants the truth of the facts stated, the identity of the human remains and the authority to order the disposition. The person shall be liable for damages caused by a false statement or breach of warranty. A cemetery or funeral director shall not be liable for disposition in accordance with the authorization unless it had reasonable notice that the representations were untrue or that the person lacked the right to control the disposition. An action against a cemetery company relating to the disposition of human remains left in its temporary custody shall not be brought more than one year from the date of delivery of the remains to the cemetery company unless otherwise provided by a written contract.
L.2003,c.261,s.30.
2023 New Jersey Revised Statutes › Title 45 - Professions and Occupations › Section 45:27-31 - Maintenance of interment spaces.

45:27-31 Maintenance of interment spaces.
31. a. Owners of interment spaces, or other interested persons, may maintain their own interment spaces, or provide for maintenance by an independent contractor provided that the maintenance is subject to the supervision of the management of the cemetery company to insure compliance with the rules and regulations of the cemetery.
b. The cemetery company may not charge for maintenance by others. The cemetery company may impose a reasonable fee for actual supervision of maintenance if the fee has been filed with the board.
L.2003,c.261,s.31.
2023 New Jersey Revised Statutes › Title 45 - Professions and Occupations › Section 45:27-32 - Resale of interment space.

45:27-32 Resale of interment space.
32. a. Except as provided in subsection b. of this section, a person shall not purchase an interment space for the sole purpose of resale, and a cemetery company shall not sell an interment space to a person whom it reasonably should know is purchasing an interment space for the purpose of resale. The board may adopt regulations to enforce this subsection.
b. A membership or religious corporation or unincorporated association or society may purchase interment spaces in bulk for the purpose of resale, transfer or assignment of interment rights provided that:
(1) if the purchase is for 17 interment spaces or more, it has received approval from the board to do so;
(2) it sells, gives or assigns the interment spaces only to its members and the interment spaces are intended for the use of its members and their families;
(3) at the time it sells, gives or assigns an interment space, it provides notification to the cemetery company for recording;
(4) it designates in writing to the cemetery company an agent with authority to consent to burials in interment spaces owned by it; and
(5) it makes the payments to the Maintenance and Preservation Fund required by section 13 of this act.
c. If the corporation, association or society fails to meet its obligations under subsection b. of this section, the cemetery company may reclaim the unoccupied interment spaces owned by it in the manner and with the restrictions set by the board.
L.2003,c.261,s.32.
2023 New Jersey Revised Statutes › Title 45 - Professions and Occupations › Section 45:27-33 - Reclamation of grave, crypt.

45:27-33 Reclamation of grave, crypt.
33. a. A cemetery company may reclaim a grave or crypt if:
(1) the cemetery company sold the grave or crypt before December 1, 1971;
(2) no provision has been made for the adequate maintenance of the grave or crypt;
(3) no burial has been made in the grave or crypt; and
(4) no burial has been made for 30 years in the plot that includes the grave or crypt.
For the purposes of this section, "adequate maintenance" has been provided if the grave or crypt was sold with perpetual care, endowed care, or a similar level of care, or if the owner of the grave or crypt has made other provision for that care.
b. To reclaim a grave or crypt, a cemetery company shall:
(1) make a diligent effort to locate the owners and notify them that they may prevent the cemetery from reclaiming the grave or crypt by sending a written objection to the cemetery company within 30 days;
(2) if the cemetery company cannot locate the owners, publish a notice in a newspaper circulating in the county in which the grave or crypt is located, directed to the owners as registered in the cemetery company's records, containing the names of each deceased person buried in the plot that includes the grave or crypt and date of each burial, where such information is ascertainable. The notice shall advise that if the owners do not send a written objection within 30 days the grave or crypt will be subject to resale.
c. If a written objection has not been filed with the cemetery within 30 days after notice or publication, the cemetery may sell the grave or crypt. The sales price less sales commissions and expenses of sale, but in no event less than three-fourths of the gross sales price, shall be deposited in the Maintenance and Preservation Fund.
d. At any time, a person proving ownership of a grave or crypt reclaimed and sold in accordance with this section may either agree to take a comparable grave or crypt in the cemetery or may make application to the board for an order directing the cemetery company to reimburse the owner the proceeds of the sale that were deposited into the Maintenance and Preservation Fund.
L.2003,c.261,s.33.
2023 New Jersey Revised Statutes › Title 45 - Professions and Occupations › Section 45:27-34 - Lease, transfer of land, interest in land.

45:27-34 Lease, transfer of land, interest in land.
34. a. A cemetery may lease or transfer any land or interest in land dedicated to cemetery purposes if:
(1) it has not conveyed any part of the land as graves;
(2) it determines that the land or the interest in the land to be transferred is not necessary or not suitable for burial purposes or it determines that the land to be leased will not be necessary for burial purposes during the term of the lease; and
(3) the land is owned by a cemetery company and the board approves the transaction as made in good faith and for fair consideration.
b. The cemetery may transfer land in which any person has acquired a right of burial, if:
(1) the cemetery either refunds to the person who has the right of burial the amount paid for the right or conveys to the person who has the right of burial substantially similar graves in the cemetery; and
(2) the land is owned by a cemetery company and the board approves the transaction as made in good faith and for fair consideration.
c. A cemetery may transfer land in which human remains have been buried only if the cemetery:
(1) receives consent from the owner of each grave in which human remains have been buried or an order from the Superior Court to remove the human remains;
(2) removes the human remains and reburies them in substantially similar graves in the cemetery or in another cemetery and assumes the responsibility and expense for removal and reburial;
(3) removes any property of the owner from the grave and gives it to the owner; and
(4) if owned by a cemetery company, obtains the written consent of the board.
d. The Superior Court shall not approve the removal of human remains from lands to be transferred unless notice and an opportunity to be heard in opposition has been given to the owners of all affected graves. If the owner of a grave is not known or cannot be located, the court may order notice by publication.
e. The deed of conveyance for any transfer of cemetery land under this section shall include a perpetual prohibition on any use of the land, directly or indirectly, for any of the purposes or uses which cemetery companies are specifically prohibited from engaging in by this act. Any lease of cemetery land under this section shall prohibit any use of the land, directly or indirectly, for any of the purposes or uses which cemetery companies are specifically prohibited from engaging in by this act. The board shall order not less than 15% of the proceeds of the sale or lease deposited in the Maintenance and Preservation Fund.
f. If the transfer of land results from condemnation, the responsibility and expense for removal and reburial shall be borne by the condemnor, not by the cemetery.
L.2003,c.261,s.34.
2023 New Jersey Revised Statutes › Title 45 - Professions and Occupations › Section 45:27-35 - License required for cemetery salesperson.

45:27-35 License required for cemetery salesperson.
35. a. A license from the board is required for any natural person to be compensated to act as a cemetery salesperson for interment spaces in cemeteries operated by cemetery companies or for goods or services provided by cemetery companies.
(1) Each salesperson license shall state the name and address of each cemetery company with which the salesperson is associated.
(2) A salesperson shall produce the license for inspection when requested during sales activities, and shall retain possession of the license until it expires or is canceled, revoked or suspended.
(3) A copy of the license shall be posted by the cemetery company in each of its offices.
b. No municipality of this State shall require a licensed salesperson to obtain a municipal license to sell interment spaces or cemetery goods or services.
c. The following may sell cemetery property without a cemetery salesperson license:
(1) The owner of an interest in an interment space, or a person acting for the owner, making an occasional sale of the interment space;
(2) An officer, manager or employee of a cemetery company engaging in sales activities whose primary responsibility is other than sales activities; or
(3) A receiver, trustee in bankruptcy or other person acting under court order for a trustee selling under a deed of trust.
L.2003,c.261,s.35.
2023 New Jersey Revised Statutes › Title 45 - Professions and Occupations › Section 45:27-37 - Application for cemetery salesperson license.

45:27-37 Application for cemetery salesperson license.
37. a. An applicant for a cemetery salesperson license shall file a written application on the form prescribed by the board. The application fee prescribed by the board by regulation shall accompany the application.
b. The board shall investigate the qualifications of each applicant for a cemetery salesperson license and shall issue a salesperson license if:
(1) the board finds that the applicant is 18 years or older, of good moral character, and has not been convicted of a crime which would allow the board to deny the application pursuant to P.L.1968, c.282 (C.2A:168A-1 et seq.);
(2) the application complies with the regulations;
(3) the applicant paid the license fee prescribed by regulation; and
(4) the applicant is not barred from making cemetery sales by other employment.
c. The board, upon receipt of a completed application form and appropriate fees, and prior to receipt of the criminal history background check, may issue a temporary license valid for 60 days which the board may extend for additional periods not exceeding 30 days each.
L.2003,c.261,s.37.
2023 New Jersey Revised Statutes › Title 45 - Professions and Occupations › Section 45:27-38 - Action instituted by board.

45:27-38 Action instituted by board.
38. The board may institute an action in the name of the State in the Superior Court for the appointment of a receiver, injunctive or other relief to protect the public interest, or to prohibit the violation of this act or the orders, rules or regulations of the board. Relief shall not be limited or barred by the imposition of any penalties imposed by the board. The receivership shall be discharged as soon as the condition which caused the suspension has been corrected.
L.2003,c.261,s.38.
2023 New Jersey Revised Statutes › Title 45 - Professions and Occupations › Section 45:27-39 - Prior approval required for construction of crematory.

45:27-39 Prior approval required for construction of crematory.
4. In addition to any other statutory or regulatory requirements concerning the construction of a crematory, no crematory shall be constructed without prior approval of the board. An applicant for construction of a crematory shall file a written application on the form prescribed by the board. The board may assess a reasonable application fee, which shall accompany the application. As soon as practicable after an application for the construction of a crematory has been filed with the board, the board shall notify the Commissioner of Health and Senior Services of the application. The board may adopt additional regulations concerning the construction or operation of a crematory as the board deems appropriate and consistent with P.L.2003, c.261 (C.45:27-1 et seq.).
L.2011, c.230, s.4.
2023 New Jersey Revised Statutes › Title 45 - Professions and Occupations › Section 45:27-40 - Permitted locations of crematory.

45:27-40 Permitted locations of crematory.
5. A crematory shall be located only on dedicated cemetery property not exclusively devoted to: (1) the operation of a crematory; or (2) the operation of a crematory and the disposition of cremated remains. This section shall not apply to a crematorium operated in conjunction with a funeral home pursuant to paragraph (4) of subsection c. of section 16 of P.L.2003, c.261 (C.45:27-16).
L.2011, c.230, s.5.
2023 New Jersey Revised Statutes › Title 45 - Professions and Occupations › Section 45:27-41 - Registry of cemetery companies accepting payment for recipients of Work First New Jersey, SSI.

45:27-41 Registry of cemetery companies accepting payment for recipients of Work First New Jersey, SSI.
1. a. The board shall establish a registry of cemetery companies that voluntarily agree to be included in a list of cemetery companies for whom payment for burial expenses available for recipients of Work First New Jersey pursuant to P.L.1997, c.38 (C.44:10-55 et seq.) and Supplemental Security Income pursuant to title III of Pub.L.92-603 (42 U.S.C. s.1381 et seq.), and certain other persons specified to be eligible for such payments pursuant to N.J.A.C.10:90-8.1 et seq., is sufficient for the purchase of an interment space and for any services rendered by the cemetery company. The board shall make the registry available to the public on the board's internet website and, by request, to members of the public by other means.
b. Any cemetery company may volunteer to be included in the registry established pursuant to subsection a. of this section, and the board shall include any cemetery company in the registry that elects to be included, provided the cemetery company agrees to accept any allowance or payment for burial expenses available for recipients of Work First New Jersey pursuant to P.L.1997, c.38 (C.44:10-55 et seq.) and Supplemental Security Income pursuant to title III of Pub.L.92-603 (42 U.S.C. s.1381 et seq.), and certain other persons specified to be eligible for such payments pursuant to N.J.A.C.10:90-8.1 et seq., as full payment for the purchase of interment space and for any services rendered by the cemetery company. If, after electing to be included in the registry, a cemetery company requests to be removed from the registry, the board shall remove the cemetery company from the registry.
c. If a cemetery company elects to participate in the registry and accept payment pursuant to subsection b. of this section, the acceptance of that payment shall not: (1) entitle any person related to the decedent, or otherwise responsible for the interment of the decedent, to membership in the cemetery company or voting rights attendant thereto, as provided in section 10 of P.L.2003, c.261 (C.45:27-10); (2) require the cemetery company to use an interment space in violation of any religious restrictions on the use of that space; or (3) permit any person related to the decedent, or otherwise responsible for the interment of the decedent, to select the particular interment space in which the human remains will be interred.
L.2013, c.194, s.1.
2023 New Jersey Revised Statutes › Title 45 - Professions and Occupations › Section 45:28-1 - Definitions relative to scrap metal businesses.

45:28-1 Definitions relative to scrap metal businesses.
1. As used in this act:
"Scrap metal" means used, discarded, or previously owned items that consist predominantly of ferrous metals, aluminum, brass, copper, lead, chromium, tin, nickel, or alloys, and shall include a used catalytic converter, in whole or in part, if the used catalytic converter is not attached to a motor vehicle.
"Scrap metal business" means a commercial establishment which, as one of its principal business purposes, purchases scrap metal for purposes of resale or processing.
L.2009, c.8, s.1; amended 2023, c.56, s.1.
2023 New Jersey Revised Statutes › Title 45 - Professions and Occupations › Section 45:28-2 - Requirements for operator of scrap metal business.

45:28-2 Requirements for operator of scrap metal business.
2. The operator of a scrap metal business shall:
a. Verify the identity of any person delivering or selling scrap metal to the scrap metal business by requesting and examining a photograph-bearing, valid State or federal driver's license or other government-issued form of identification bearing a photograph;
b. Make a clear copy of, and record, in a manner as may be prescribed by the Attorney General, the number of the driver's license or other government-issued form of identification presented by the person delivering or selling the scrap metal, before receiving or purchasing any scrap metal from that person;
c. Maintain, for at least five years, a record of all receipts or purchases of scrap metal in excess of 100 pounds or $50, whichever is less, including, but not limited to:
(1) the date of receipt or purchase of the scrap metal;
(2) the name and address of the person delivering or selling the scrap metal;
(3) the type and number of the identification presented by the person delivering or selling the scrap metal, along with a copy of the driver's license or other government-issued form of identification;
(4) a description of the scrap metal received or purchased, including, but not limited to its type, amount, and form;
(5) the signature of the person delivering or selling the scrap metal;
(6) for a used catalytic converter, in whole or in part, that is not attached to a motor vehicle at the time of sale or attempted sale, unless the seller is a registered business that, in the regular course of business, collects, stores, or sells a used catalytic converter or any other motor vehicle part:
(a) the Vehicle Identification Number of the motor vehicle from which the catalytic converter was taken; and
(b) a copy of the certificate of title or registration, a receipt from a transaction of repair, or a bill of sale for the motor vehicle from which the catalytic converter was taken; and
(7) any other information as may be required by the Attorney General;
d. Make any records maintained pursuant to subsection c. of this section available, upon request, to any law enforcement agency or official investigating the possible theft or resale of scrap metals; and
e. Purchase or attempt to purchase only from a person delivering or selling scrap metal who provides the information required pursuant to this section.
L.2009, c.8, s.2; amended 2023, c.56, s.2.
2023 New Jersey Revised Statutes › Title 45 - Professions and Occupations › Section 45:28-3 - Report of stolen scrap metal.

45:28-3 Report of stolen scrap metal.
4. The operator of a scrap metal business shall immediately report to an appropriate law enforcement agency any delivery or sale of scrap metal under circumstances that would cause a reasonable person to believe the scrap metal was probably stolen or otherwise inappropriately obtained.
L.2009, c.8, s.4.
2023 New Jersey Revised Statutes › Title 45 - Professions and Occupations › Section 45:28-4 - Immunity from civil liability.

45:28-4 Immunity from civil liability.
5. Notwithstanding any provision of the law to the contrary, any person who reports information to a law enforcement official or agency concerning the suspect delivery or sale of scrap metal shall be immune from any civil liability on account of the report, unless such person has acted in bad faith or with malicious purpose.
L.2009, c.8, s.5.
2023 New Jersey Revised Statutes › Title 45 - Professions and Occupations › Section 45:28-5 - Violations, degree of crime.

45:28-5 Violations, degree of crime.
6. Violations of P.L.2009, c.8 (C.45:28-1 et seq.) are disorderly persons offenses for a first or second offense, and crimes of the fourth degree for third and subsequent offenses.
L.2009, c.8, s.6; amended 2023, c.56, s.3.
2023 New Jersey Revised Statutes › Title 45 - Professions and Occupations › Section 45:28-6 - Catalytic converter, purchase, not attached, limited, scrap metal business; exception.

45:28-6 Catalytic converter, purchase, not attached, limited, scrap metal business; exception.
4. The purchase of a used catalytic converter, in whole or in part, that is not attached to a motor vehicle at the time of sale or attempted sale shall be limited to a scrap metal business, unless the seller of the used catalytic converter is a registered business that, in the regular course of business, collects, stores, or sells a catalytic converter or any other motor vehicle part.
L.2023, c.56, s.4.