Arkansas Code
Subchapter 10 - Cemetery Act for Perpetually Maintained Cemeteries
§ 20-17-1010. Permit — Investigation and issuance by State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services

(a) If the cemetery company has fully complied with this subchapter and if the Department of Health approves the location of the new cemetery or the extension of the boundaries of an existing cemetery, then the application shall be submitted to the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services for investigation and for approval or disapproval.
(b) Immediately upon the submission of each application, the board shall investigate to determine the fitness of the cemetery company, the need for the cemetery, and all other questions bearing directly or indirectly upon the need or desirability from the public standpoint of the proposed cemetery or extension.
(c)
(1)
(A) If the application for a new cemetery is approved, the board shall issue a permit to the applicant only after the applicant has filed proof with the board that an initial principal deposit of at least five thousand dollars ($5,000) has been made to the permanent maintenance fund.
(B) The initial five thousand dollars ($5,000) under subdivision (c)(1)(A) of this section can be used to meet the liability due the permanent maintenance fund for the first paid-in-full burial space sales sold by the permit holder.

(2) The permit shall be filed in the court of the county in which the cemetery is located and with the department.

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