ARM 24.147.1603. CEMETERY PERPETUAL CARE AND MAINTENANCE TRUST ACCOUNTS – FINANCIAL RECORDS

(1) Cemeteries licensed by the board must maintain appropriate records per 37-19-822 and 37-19-823, MCA. (2) In addition to the minimum requirements in 37-19-822(4), MCA, cemeteries must maintain the following: (a) appropriate records of plans adopted for general care and maintenance and associated financial records; (b) appropriate records of any real or personal property that is bequeathed, devised, granted, given, or otherwise contributed; and (c) any additional associated documents.