Mississippi Code
Cemetery Law
§ 41-43-57. Application for release of trust principal for certain purposes under exceptional circumstances

In exceptional circumstances only, a perpetual care owner can make an application to the Secretary of State for an order directing the trustee to release trust principal for the extended care, maintenance or improvements to the perpetual care cemetery for which interest funds are insufficient. Before issuing such an order, the Secretary of State shall satisfy himself that the request is for a major capital expenditure that will advance the perpetual care life of the cemetery without undue risk to the solvency of the perpetual care trust fund. Consistent with this section, this shall be the only instance in which a perpetual care trust corpus may be utilized for cemetery maintenance and improvements. In the consideration of the application, the Secretary of State may require the production of any records deemed necessary and relevant to the cemetery's application for a major capital expenditure.

Structure Mississippi Code

Mississippi Code

Title 41 - Public Health

Chapter 43 - Cemeteries and Burial Grounds

Cemetery Law

§ 41-43-31. Title

§ 41-43-33. Who is subject to cemetery law

§ 41-43-35. Designation of cemetery organizations as perpetual care cemeteries

§ 41-43-37. Operation as perpetual care cemetery; establishment of irrevocable perpetual care trust fund; registration system for perpetual care cemeteries

§ 41-43-38. Operation as perpetual care cemetery; accounting and reporting requirements; penalties for failure to timely file requisite accountings, records, reports or notices; sale or transfer of perpetual care cemetery; audits; procedure if perpet...

§ 41-43-39. Operation as perpetual care cemetery; procedure by existing organizations

§ 41-43-40. Perpetual care cemetery to maintain up-to-date record of persons buried in cemetery or entombed in mausoleum or columbarium; contents

§ 41-43-41. Nonperpetual care cemetery may become perpetual care cemetery; all cemeteries created after July 1, 2009, to be perpetual care cemeteries unless exempt

§ 41-43-43. Nonperpetual care cemeteries to call attention to such fact in all sales contracts and deeds

§ 41-43-45. Lots sold to public to be free from liens; sale or transfer of lots by purchaser

§ 41-43-47. Cemetery rules and regulations

§ 41-43-51. Rule against perpetuities inapplicable to perpetual care funds

§ 41-43-55. Business records of all perpetual care cemeteries to be available for inspection and examination by Secretary of State; inspection of cemetery sites

§ 41-43-57. Application for release of trust principal for certain purposes under exceptional circumstances