27-404 CORPORATE FORM REQUIRED HEREAFTER FOR PERPETUAL OR ENDOWED CARE CEMETERY.
CEMETERIES AND CREMATORIUMS
CHAPTER 4
ENDOWMENT CARE CEMETERY ACT
27-404. Corporate form required hereafter for perpetual or endowed care cemetery. From and after the effective date of this act it shall be unlawful to operate a perpetual or endowed care cemetery in this state except by means of a corporation organized under the laws of this state; provided, however, that this section shall not apply to any person, firm, corporation or association which, prior to the effective date of this act, was engaged in the business of operating a cemetery or cemeteries and had sold or contracted to sell burial space with a provision for perpetual or endowed care, if such person, firm or corporation has otherwise complied with the provisions of this act.