Utah Code § 71A-7-301
Veterans cemeteries -- Development, operation, and maintenance -- Responsibilities of Department -- Costs.
(1) The department shall develop, operate, and maintain veterans cemeteries. (2) To help pay the costs of developing, constructing, operating, and maintaining veterans cemeteries, the department may: (a) receive federal funds by following the procedures and requirements of Title 63J, Chapter 5, Federal Funds Procedures Act; (b) receive state funds, contributions from veterans organizations, and other private donations; and (c) charge fees for at least the cost of the burial of a veteran's spouse and any other persons, who the department determines is eligible to be buried in a veterans cemetery established by the state.