(a) All contributions imposed under this subchapter shall be:
(1) Deposited into the respective permanent maintenance fund of the cemetery company upon which the contribution is imposed; and
(2) Paid within forty-five (45) days of imposition.
(b) All fees imposed under this subchapter shall be paid to the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services.
Structure Arkansas Code
Title 20 - Public Health and Welfare
Subtitle 2 - Health and Safety
Chapter 17 - Death and Disposition of the Dead
Subchapter 10 - Cemetery Act for Perpetually Maintained Cemeteries
§ 20-17-1003. Application of subchapter — Exceptions
§ 20-17-1007. Examination of cemetery
§ 20-17-1008. Permit — Application
§ 20-17-1009. Permit — Investigation by Department of Health
§ 20-17-1011. Permit — Amendment
§ 20-17-1012. Permit — Transfer of ownership — Definition
§ 20-17-1013. Permanent maintenance fund generally
§ 20-17-1014. Permanent maintenance fund trustees
§ 20-17-1015. Permanent maintenance fund — Annual report
§ 20-17-1016. Permanent maintenance fund — Required deposits
§ 20-17-1017. Permanent maintenance fund — Voluntary contributions
§ 20-17-1018. Violations, criminal penalties, and remedies
§ 20-17-1019. Conveyance of lots
§ 20-17-1021. Disposition of contributions and fees
§ 20-17-1022. Records required
§ 20-17-1023. Annual report of condition of cemetery company
§ 20-17-1025. Protection of cemeteries — Power to lend
§ 20-17-1026. Annual permit fee
§ 20-17-1028. Contracts with municipality or county where a cemetery is located
§ 20-17-1029. Cemetery advisory boards — Membership — Organization — Authority