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Session Laws, 2002
Volume 800, Page 1724   View pdf image
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Ch. 195 2002 LAWS OF MARYLAND
5-605. (a) (1) Each sole proprietor registered cemeterian or permit holder subject to
the trust requirements of this subtitle shall keep detailed records of all sales of burial
lots or burial rights in a cemetery and money received. (2) The records of each sole proprietor registered cemeterian. or permit
holder and of each trustee appointed by the sole proprietor registered cemeterian or
permit holder are subject to examination by: (i) the Director; (ii) the Attorney General or an authorized representative of the
Attorney General; and (iii) the State's Attorney for the county where the cemetery owner
does business or where the cemetery is located. (b) (1) Each sole proprietor registered cemeterian or permit holder subject to
the trust requirements of this subtitle shall submit a report to the Director within 120
days after the close of each calendar or other fiscal year chosen by the sole proprietor
registered cemeterian or permit holder. (2) The report shall: (i) be on the form that the Director requires; (ii) be certified as to correctness by a certified public accountant
retained by the cemetery; (iii) be accompanied by a trustee's summary statement of assets; (iv) be accompanied by a fee of $25; and (v) include: 1. the name of the sole proprietor registered cemeterian or permit holder; 2. each location of the sole proprietor registered cemeterian or permit holder; 3. the amount of money in each perpetual care trust fund at
the beginning of the calendar or other fiscal year chosen by the sole proprietor
registered cemeterian or permit holder; 4. the amount of money that the sole proprietor registered
cemeterian or permit holder received during that year that is subject to the trust
requirements of this subtitle; 5. the amount of money actually deposited into each
perpetual care trust fund in that year;
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Session Laws, 2002
Volume 800, Page 1724   View pdf image
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