STATE STATUTES & CODES
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MAINE STATUTES AND CODES
13 §1348. Permanent care and improvement fund
Title 13: CORPORATIONS
Part 2: CORPORATIONS WITHOUT CAPITAL
Chapter 83: CEMETERY CORPORATIONS
Subchapter 4: MAUSOLEUMS AND VAULTS
§1348. Permanent care and improvement fund
Every cemetery association or other agency establishing, maintaining and operating a community mausoleum shall create and establish a permanent care and improvement fund, distinct and separate from the permanent care and improvement fund of its cemetery, the income whereof shall be devoted to the care, maintenance and improvement of such community mausoleum. Such permanent care and improvement fund shall be created by applying to such fund at least 30% of the proceeds received, in full and installments, from the sales of crypts in such mausoleum.