37-19-823. Records required. (1) A cemetery company shall make and keep accounts and records confirming that the cemetery company has made the required contributions to its perpetual care and maintenance fund. The burden is on the cemetery company to maintain the accounts and records.
(2) All sales contracts and deeds, unless otherwise authorized by the board, issued by a cemetery company must be numbered prior to their execution by the cemetery company and must contain those items the board prescribes by rule.
(3) A mortuary, branch establishment, or crematory shall make and keep accounts and records confirming that the money paid pursuant to a contract for a prearranged funeral or related service has been put in trust for the purposes for which the money was paid.
History: En. Sec. 12, Ch. 52, L. 1997; amd. Sec. 12, Ch. 49, L. 2019.
Structure Montana Code Annotated
Title 37. Professions and Occupations
Chapter 19. Morticians and Funeral Services
Part 8. Perpetually Maintained Cemeteries -- Trusts
37-19-803. Application of this part -- exceptions
37-19-804. through 37-19-806 reserved
37-19-807. Powers and duties of board -- rulemaking
37-19-808. Inspection of cemeteries and audit of cemetery companies
37-19-809. through 37-19-813 reserved
37-19-814. Permit -- application
37-19-815. Permit -- amendment
37-19-816. Permit -- transfer of ownership
37-19-817. through 37-19-821 reserved
37-19-822. Cemetery perpetual care and maintenance fund
37-19-825. Preexisting cemeteries
37-19-828. Funeral trust fund -- deposit of money