{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/54.1-2312.2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/54.1-2312.2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/54.1-2312.2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/54.1-2312.2.html"}],"law_id":78987,"edition_id":1,"section_id":78987,"structure_id":13695,"section_number":"54.1-2312.2","catch_line":"Resale of interment right by certain churches and religious organizations","history":"2013, c. 395.","full_text":"A\n\nIn addition to the provisions of § 54.1-2312.1, a church or religious organization may proceed with a resale transaction of an interment right if (i) the church or religious organization is exempt from income tax under Title 58.1 or from taxation pursuant to § 501(c)(3) of the Internal Revenue Code and (ii) the buyer is a member of the church congregation or religious organization or an immediate family member of such member.B\n\nResale transactions under this subsection shall also comply with the following:1\n\nAny merchandise, personal property, or service purchased in the original preneed transaction is transferred with the interment right;2\n\nThe resale is approved, pursuant to subdivision 4, by the cemetery company that owns the cemetery in which the interment right exists;3\n\nThe seller provides written notice to the buyer that the resale transaction is contingent upon (i) approval by the cemetery company that owns the cemetery in which the interment right exists, (ii) payment of the cemetery transfer fee, and (iii) compliance with the provisions of this section;4\n\nA cemetery company shall approve a resale transaction upon receipt of a valid transfer form that has been acknowledged by the buyer as required by subdivision 5 e, a reasonable cemetery transfer fee to be set by the cemetery company, and a copy of the bill of sale or other document confirming the resale, provided such approval is consistent with the current rules and regulations of the cemetery company; and5\n\nThe transfer form shall be provided by the seller to the buyer at the time of the resale and shall be valid only when signed by the seller, buyer, and cemetery company. A cemetery company may rely in good faith on the representations and documentation submitted by the buyer and seller. At a minimum, the transfer form shall contain the following information:\n\t\t\t\ta. The name and address of each seller and buyer;\n\t\t\t\tb. A complete description of the location of the property for which the interment right is being sold;\n\t\t\t\tc. A clear disclosure of the cemetery transfer fee;\n\t\t\t\td. The name, address, and telephone number of the Board and a statement that the Board is the regulatory agency that handles consumer complaints; and\n\t\t\t\te. An acknowledgment that the buyer has read, understands, and agrees to abide by the current rules and regulations of the cemetery and its current general price list, as applicable.\n\t\t\t\tThe information required to be included in the transfer form by subdivisions a through d shall be provided by the seller.C\n\nIn the event a resale is not approved by the cemetery company under this section, the resale transaction shall be void and within 30 days the seller shall refund to the buyer all money paid pursuant to the transaction and the buyer shall return to the seller any merchandise or personal property transferred to the buyer by the seller as a part of the resale.D\n\nNothing in this section shall prevent a church or religious organization exempt from income tax under Title 58.1 or from taxation pursuant to § 501(c)(3) of the Internal Revenue Code from reselling any interment right back to the cemetery company. Subsequent sale of such interment rights by the cemetery company shall not be considered a resale transaction.E\n\nNothing in this section shall prevent a cemetery company from reselling an interment right of a natural person.","order_by":null,"text":{"0":{"id":282904,"text":"In addition to the provisions of § 54.1-2312.1, a church or religious organization may proceed with a resale transaction of an interment right if (i) the church or religious organization is exempt from income tax under Title 58.1 or from taxation pursuant to § 501(c)(3) of the Internal Revenue Code and (ii) the buyer is a member of the church congregation or religious organization or an immediate family member of such member.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":282905,"text":"Resale transactions under this subsection shall also comply with the following:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"B1"},"2":{"id":282906,"text":"Any merchandise, personal property, or service purchased in the original preneed transaction is transferred with the interment right;","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"3":{"id":282907,"text":"The resale is approved, pursuant to subdivision 4, by the cemetery company that owns the cemetery in which the interment right exists;","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"B3"},"4":{"id":282908,"text":"The seller provides written notice to the buyer that the resale transaction is contingent upon (i) approval by the cemetery company that owns the cemetery in which the interment right exists, (ii) payment of the cemetery transfer fee, and (iii) compliance with the provisions of this section;","type":"section","prefixes":["B","3"],"prefix":"3","entire_prefix":"B3","prefix_anchor":"B3","level":2,"prior_prefix":"B2","next_prefix":"B4"},"5":{"id":282909,"text":"A cemetery company shall approve a resale transaction upon receipt of a valid transfer form that has been acknowledged by the buyer as required by subdivision 5 e, a reasonable cemetery transfer fee to be set by the cemetery company, and a copy of the bill of sale or other document confirming the resale, provided such approval is consistent with the current rules and regulations of the cemetery company; and","type":"section","prefixes":["B","4"],"prefix":"4","entire_prefix":"B4","prefix_anchor":"B4","level":2,"prior_prefix":"B3","next_prefix":"B5"},"6":{"id":282910,"text":"The transfer form shall be provided by the seller to the buyer at the time of the resale and shall be valid only when signed by the seller, buyer, and cemetery company. A cemetery company may rely in good faith on the representations and documentation submitted by the buyer and seller. At a minimum, the transfer form shall contain the following information:\n\t\t\t\ta. The name and address of each seller and buyer;\n\t\t\t\tb. A complete description of the location of the property for which the interment right is being sold;\n\t\t\t\tc. A clear disclosure of the cemetery transfer fee;\n\t\t\t\td. The name, address, and telephone number of the Board and a statement that the Board is the regulatory agency that handles consumer complaints; and\n\t\t\t\te. An acknowledgment that the buyer has read, understands, and agrees to abide by the current rules and regulations of the cemetery and its current general price list, as applicable.\n\t\t\t\tThe information required to be included in the transfer form by subdivisions a through d shall be provided by the seller.","type":"section","prefixes":["B","5"],"prefix":"5","entire_prefix":"B5","prefix_anchor":"B5","level":2,"prior_prefix":"B4","next_prefix":"C"},"7":{"id":282911,"text":"In the event a resale is not approved by the cemetery company under this section, the resale transaction shall be void and within 30 days the seller shall refund to the buyer all money paid pursuant to the transaction and the buyer shall return to the seller any merchandise or personal property transferred to the buyer by the seller as a part of the resale.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B5","next_prefix":"D"},"8":{"id":282912,"text":"Nothing in this section shall prevent a church or religious organization exempt from income tax under Title 58.1 or from taxation pursuant to § 501(c)(3) of the Internal Revenue Code from reselling any interment right back to the cemetery company. Subsequent sale of such interment rights by the cemetery company shall not be considered a resale transaction.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"9":{"id":282913,"text":"Nothing in this section shall prevent a cemetery company from reselling an interment right of a natural person.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D"}},"ancestry":[{"id":13695,"edition_id":1,"name":"Cemetery Operators, Perpetual Care Trust Funds and Preneed Burial Contracts","identifier":"23.1","label":"chapter","depth":3,"order_by":1,"parent_id":12755,"metadata":{},"date_created":"2026-06-26 03:45:35","date_modified":"2026-06-26 03:45:35","permalink":{"id":240255,"object_type":"structure","relational_id":13695,"identifier":"23.1","token":"54.1\/II\/23.1","url":"\/54.1\/II\/23.1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12755,"edition_id":1,"name":"Professions and Occupations Regulated by the Department of Professional and Occupational Regulation and Boards Within the Department","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12754,"metadata":{},"date_created":"2026-06-26 03:43:51","date_modified":"2026-06-26 03:43:51","permalink":{"id":239415,"object_type":"structure","relational_id":12755,"identifier":"II","token":"54.1\/II","url":"\/54.1\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12754,"edition_id":1,"name":"Professions and Occupations","identifier":"54.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:51","date_modified":"2026-06-26 03:43:51","permalink":{"id":239313,"object_type":"structure","relational_id":12754,"identifier":"54.1","token":"54.1","url":"\/54.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":61603,"structure_id":13695,"section_number":"54.1-2310","catch_line":"Definitions","url":"\/54.1-2310\/","token":"54.1\/II\/23.1\/54.1-2310","metadata":false},{"id":72586,"structure_id":13695,"section_number":"54.1-2311","catch_line":"Cemetery operators required to be licensed by the Board","url":"\/54.1-2311\/","token":"54.1\/II\/23.1\/54.1-2311","metadata":false},{"id":81993,"structure_id":13695,"section_number":"54.1-2312","catch_line":"Exemptions","url":"\/54.1-2312\/","token":"54.1\/II\/23.1\/54.1-2312","metadata":false},{"id":85224,"structure_id":13695,"section_number":"54.1-2312.01","catch_line":"Special interments; definitions; regulations by Board","url":"\/54.1-2312.01\/","token":"54.1\/II\/23.1\/54.1-2312.01","metadata":false},{"id":81764,"structure_id":13695,"section_number":"54.1-2312.1","catch_line":"Resale of interment right; conditions for resale transaction; contents of transfer form; approval by cemetery company","url":"\/54.1-2312.1\/","token":"54.1\/II\/23.1\/54.1-2312.1","metadata":false},{"id":78987,"structure_id":13695,"section_number":"54.1-2312.2","catch_line":"Resale of interment right by certain churches and religious organizations","url":"\/54.1-2312.2\/","token":"54.1\/II\/23.1\/54.1-2312.2","metadata":false},{"id":76163,"structure_id":13695,"section_number":"54.1-2313","catch_line":"Board; appointment; terms; vacancies; meetings; quorum; other powers; regulations","url":"\/54.1-2313\/","token":"54.1\/II\/23.1\/54.1-2313","metadata":false},{"id":56354,"structure_id":13695,"section_number":"54.1-2313.1","catch_line":"Protection of preneed burial and perpetual care trust funds; operation of cemetery company; appointment of receiver","url":"\/54.1-2313.1\/","token":"54.1\/II\/23.1\/54.1-2313.1","metadata":false},{"id":59048,"structure_id":13695,"section_number":"54.1-2314","catch_line":"Refusal, suspension or revocation of license or registration","url":"\/54.1-2314\/","token":"54.1\/II\/23.1\/54.1-2314","metadata":false},{"id":68604,"structure_id":13695,"section_number":"54.1-2315","catch_line":"Other prohibited activities","url":"\/54.1-2315\/","token":"54.1\/II\/23.1\/54.1-2315","metadata":false},{"id":68252,"structure_id":13695,"section_number":"54.1-2316","catch_line":"Certain representations unlawful; perpetual care trust fund required","url":"\/54.1-2316\/","token":"54.1\/II\/23.1\/54.1-2316","metadata":false},{"id":77982,"structure_id":13695,"section_number":"54.1-2317","catch_line":"Who may serve as trustee of perpetual care trust fund","url":"\/54.1-2317\/","token":"54.1\/II\/23.1\/54.1-2317","metadata":false},{"id":66009,"structure_id":13695,"section_number":"54.1-2318","catch_line":"Application of Part A (\u00a7 64.2-1200 et seq.) of Subtitle IV of Title 64.2","url":"\/54.1-2318\/","token":"54.1\/II\/23.1\/54.1-2318","metadata":false},{"id":84608,"structure_id":13695,"section_number":"54.1-2319","catch_line":"Deposit in perpetual care trust fund required upon sale of graves, etc","url":"\/54.1-2319\/","token":"54.1\/II\/23.1\/54.1-2319","metadata":false},{"id":69258,"structure_id":13695,"section_number":"54.1-2320","catch_line":"Additional deposit not required upon subsequent sale of same grave, crypt or niche","url":"\/54.1-2320\/","token":"54.1\/II\/23.1\/54.1-2320","metadata":false},{"id":56252,"structure_id":13695,"section_number":"54.1-2321","catch_line":"Recovery of original perpetual care trust fund deposit","url":"\/54.1-2321\/","token":"54.1\/II\/23.1\/54.1-2321","metadata":false},{"id":68822,"structure_id":13695,"section_number":"54.1-2322","catch_line":"Use of income from perpetual care trust fund; distributions","url":"\/54.1-2322\/","token":"54.1\/II\/23.1\/54.1-2322","metadata":false},{"id":82665,"structure_id":13695,"section_number":"54.1-2323","catch_line":"Financial records required","url":"\/54.1-2323\/","token":"54.1\/II\/23.1\/54.1-2323","metadata":false},{"id":77504,"structure_id":13695,"section_number":"54.1-2324","catch_line":"Financial report and report of independent certified public accountant required for perpetual care trust funds","url":"\/54.1-2324\/","token":"54.1\/II\/23.1\/54.1-2324","metadata":false},{"id":78778,"structure_id":13695,"section_number":"54.1-2325","catch_line":"Deposit in preneed trust required upon sale of property or services not to be delivered within 120 days","url":"\/54.1-2325\/","token":"54.1\/II\/23.1\/54.1-2325","metadata":false},{"id":81056,"structure_id":13695,"section_number":"54.1-2326","catch_line":"Who may serve as trustee of preneed trust fund","url":"\/54.1-2326\/","token":"54.1\/II\/23.1\/54.1-2326","metadata":false},{"id":75693,"structure_id":13695,"section_number":"54.1-2327","catch_line":"Itemized statement and general price list of burial fees to be furnished; solicitations prohibited","url":"\/54.1-2327\/","token":"54.1\/II\/23.1\/54.1-2327","metadata":false},{"id":65840,"structure_id":13695,"section_number":"54.1-2328","catch_line":"Requirements of preneed burial contracts","url":"\/54.1-2328\/","token":"54.1\/II\/23.1\/54.1-2328","metadata":false},{"id":80895,"structure_id":13695,"section_number":"54.1-2329","catch_line":"Identification of specific funds","url":"\/54.1-2329\/","token":"54.1\/II\/23.1\/54.1-2329","metadata":false},{"id":80662,"structure_id":13695,"section_number":"54.1-2330","catch_line":"Specific funds and income to remain in preneed trust account; exception","url":"\/54.1-2330\/","token":"54.1\/II\/23.1\/54.1-2330","metadata":false},{"id":54782,"structure_id":13695,"section_number":"54.1-2331","catch_line":"Disbursement of trust funds upon performance of contract","url":"\/54.1-2331\/","token":"54.1\/II\/23.1\/54.1-2331","metadata":false},{"id":66596,"structure_id":13695,"section_number":"54.1-2332","catch_line":"Seller required to keep records","url":"\/54.1-2332\/","token":"54.1\/II\/23.1\/54.1-2332","metadata":false},{"id":58614,"structure_id":13695,"section_number":"54.1-2333","catch_line":"Financial report and report of independent certified public accountant required for preneed trust accounts","url":"\/54.1-2333\/","token":"54.1\/II\/23.1\/54.1-2333","metadata":false},{"id":69291,"structure_id":13695,"section_number":"54.1-2334","catch_line":"Inclusion of property and services to be delivered within 120 days","url":"\/54.1-2334\/","token":"54.1\/II\/23.1\/54.1-2334","metadata":false},{"id":75017,"structure_id":13695,"section_number":"54.1-2335","catch_line":"Breach of contract by seller; trust to be single purpose trust","url":"\/54.1-2335\/","token":"54.1\/II\/23.1\/54.1-2335","metadata":false},{"id":74745,"structure_id":13695,"section_number":"54.1-2336","catch_line":"Trustee may rely on certifications and affidavits","url":"\/54.1-2336\/","token":"54.1\/II\/23.1\/54.1-2336","metadata":false},{"id":70137,"structure_id":13695,"section_number":"54.1-2337","catch_line":"Transfer of trust funds to another trustee","url":"\/54.1-2337\/","token":"54.1\/II\/23.1\/54.1-2337","metadata":false},{"id":55080,"structure_id":13695,"section_number":"54.1-2338","catch_line":"Use of trustee's name in advertisements","url":"\/54.1-2338\/","token":"54.1\/II\/23.1\/54.1-2338","metadata":false},{"id":70915,"structure_id":13695,"section_number":"54.1-2339","catch_line":"Construction and development of mausoleums and garden crypts","url":"\/54.1-2339\/","token":"54.1\/II\/23.1\/54.1-2339","metadata":false},{"id":63571,"structure_id":13695,"section_number":"54.1-2340","catch_line":"Waiver of chapter void","url":"\/54.1-2340\/","token":"54.1\/II\/23.1\/54.1-2340","metadata":false},{"id":77379,"structure_id":13695,"section_number":"54.1-2341","catch_line":"Exemption from levy, garnishment and distress","url":"\/54.1-2341\/","token":"54.1\/II\/23.1\/54.1-2341","metadata":false},{"id":54676,"structure_id":13695,"section_number":"54.1-2342","catch_line":"Penalties","url":"\/54.1-2342\/","token":"54.1\/II\/23.1\/54.1-2342","metadata":false}],"previous_section":{"id":81764,"structure_id":13695,"section_number":"54.1-2312.1","catch_line":"Resale of interment right; conditions for resale transaction; contents of transfer form; approval by cemetery company","url":"\/54.1-2312.1\/","token":"54.1\/II\/23.1\/54.1-2312.1","metadata":false},"next_section":{"id":76163,"structure_id":13695,"section_number":"54.1-2313","catch_line":"Board; appointment; terms; vacancies; meetings; quorum; other powers; regulations","url":"\/54.1-2313\/","token":"54.1\/II\/23.1\/54.1-2313","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/54.1-2312.2\/","history_text":"

This law was first created in 2013. The record of its establishment is cataloged in chapter 395<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":[{"id":81764,"section_number":"54.1-2312.1","catch_line":"Resale of interment right; conditions for resale transaction; contents of transfer form; approval by cemetery company","order_by":null,"url":"\/54.1-2312.1\/"}],"permalink":{"id":240277,"object_type":"law","relational_id":78987,"identifier":"54.1-2312.2","token":"54.1\/II\/23.1\/54.1-2312.2","url":"\/54.1-2312.2\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/54.1-2312.2\/","token":"54.1\/II\/23.1\/54.1-2312.2","dublin_core":{"Title":"Resale of interment right by certain churches and religious organizations","Type":"Text","Format":"text\/html","Identifier":"\u00a7 54.1-2312.2","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> In addition to the provisions of § 54.1-2312.1<\/a>, a church or religious organization may proceed with a resale<\/span> transaction of an interment<\/span> right if (i) the church or religious organization is exempt from income tax under Title 58.1 or from taxation pursuant to § 501(c)(3) of the Internal Revenue Code and (ii) the buyer is a member of the church congregation or religious organization or an immediate family member of such member. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Resale<\/span> transactions under this subsection shall also comply with the following: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Any merchandise, personal property, or service purchased in the original preneed<\/span> transaction is transferred with the interment<\/span> right; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The resale<\/span> is approved, pursuant to subdivision 4, by the cemetery company<\/span> that owns the cemetery in which the interment<\/span> right exists; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> The seller<\/span> provides written notice to the buyer that the resale<\/span> transaction is contingent upon (i) approval by the cemetery company<\/span> that owns the cemetery in which the interment<\/span> right exists, (ii) payment of the cemetery transfer fee, and (iii) compliance with the provisions of this section; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> A cemetery company<\/span> shall approve a resale<\/span> transaction upon receipt of a valid transfer form that has been acknowledged by the buyer as required by subdivision 5 e, a reasonable cemetery transfer fee to be set by the cemetery company<\/span>, and a copy of the bill of sale or other document confirming the resale<\/span>, provided such approval is consistent with the current rules and regulations of the cemetery company<\/span>; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> The transfer form shall be provided by the seller<\/span> to the buyer at the time of the resale<\/span> and shall be valid only when signed by the seller<\/span>, buyer, and cemetery company<\/span>. A cemetery company<\/span> may rely in good faith on the representations and documentation submitted by the buyer and seller<\/span>. At a minimum, the transfer form shall contain the following information:\n\t\t\t\ta. The name and address of each seller<\/span> and buyer;\n\t\t\t\tb. A complete description of the location of the property for which the interment<\/span> right is being sold;\n\t\t\t\tc. A clear disclosure of the cemetery transfer fee;\n\t\t\t\td. The name, address, and telephone number of the Board<\/span> and a statement that the Board<\/span> is the regulatory agency that handles consumer complaints; and\n\t\t\t\te. An acknowledgment that the buyer has read, understands, and agrees to abide by the current rules and regulations of the cemetery and its current general price list, as applicable.\n\t\t\t\tThe information required to be included in the transfer form by subdivisions a through d shall be provided by the seller<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> In the event a resale<\/span> is not approved by the cemetery company<\/span> under this section, the resale<\/span> transaction shall be void and within 30 days the seller<\/span> shall refund to the buyer all money paid pursuant to the transaction and the buyer shall return to the seller<\/span> any merchandise or personal property transferred to the buyer by the seller<\/span> as a part of the resale<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Nothing in this section shall prevent a church or religious organization exempt from income tax under Title 58.1 or from taxation pursuant to § 501(c)(3) of the Internal Revenue Code from reselling any interment<\/span> right back to the cemetery company<\/span>. Subsequent sale of such interment<\/span> rights by the cemetery company<\/span> shall not be considered a resale<\/span> transaction. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Nothing in this section shall prevent a cemetery company<\/span> from reselling an interment<\/span> right of a natural person. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nRESALE OF INTERMENT RIGHT BY CERTAIN CHURCHES AND RELIGIOUS ORGANIZATIONS (\u00a7\n54.1-2312.2)\n\nA. In addition to the provisions of § 54.1-2312.1, a church or religious\norganization may proceed with a resale transaction of an interment right if (i)\nthe church or religious organization is exempt from income tax under Title 58.1\nor from taxation pursuant to § 501(c)(3) of the Internal Revenue Code and\n(ii) the buyer is a member of the church congregation or religious organization\nor an immediate family member of such member.\n\nB. Resale transactions under this subsection shall also comply with the\nfollowing:\n\n 1. Any merchandise, personal property, or service purchased in the original\n preneed transaction is transferred with the interment right;\n\n 2. The resale is approved, pursuant to subdivision 4, by the cemetery company\n that owns the cemetery in which the interment right exists;\n\n 3. The seller provides written notice to the buyer that the resale transaction\n is contingent upon (i) approval by the cemetery company that owns the cemetery\n in which the interment right exists, (ii) payment of the cemetery transfer\n fee, and (iii) compliance with the provisions of this section;\n\n 4. A cemetery company shall approve a resale transaction upon receipt of a\n valid transfer form that has been acknowledged by the buyer as required by\n subdivision 5 e, a reasonable cemetery transfer fee to be set by the cemetery\n company, and a copy of the bill of sale or other document confirming the\n resale, provided such approval is consistent with the current rules and\n regulations of the cemetery company; and\n\n 5. The transfer form shall be provided by the seller to the buyer at the time\n of the resale and shall be valid only when signed by the seller, buyer, and\n cemetery company. A cemetery company may rely in good faith on the\n representations and documentation submitted by the buyer and seller. At a\n minimum, the transfer form shall contain the following information:\n \t\t\t\ta. The name and address of each seller and buyer;\n \t\t\t\tb. A complete description of the location of the property for which the\n interment right is being sold;\n \t\t\t\tc. A clear disclosure of the cemetery transfer fee;\n \t\t\t\td. The name, address, and telephone number of the Board and a statement\n that the Board is the regulatory agency that handles consumer complaints; and\n \t\t\t\te. An acknowledgment that the buyer has read, understands, and agrees to\n abide by the current rules and regulations of the cemetery and its current\n general price list, as applicable.\n \t\t\t\tThe information required to be included in the transfer form by\n subdivisions a through d shall be provided by the seller.\n\nC. In the event a resale is not approved by the cemetery company under this\nsection, the resale transaction shall be void and within 30 days the seller\nshall refund to the buyer all money paid pursuant to the transaction and the\nbuyer shall return to the seller any merchandise or personal property\ntransferred to the buyer by the seller as a part of the resale.\n\nD. Nothing in this section shall prevent a church or religious organization\nexempt from income tax under Title 58.1 or from taxation pursuant to §\n501(c)(3) of the Internal Revenue Code from reselling any interment right back\nto the cemetery company. Subsequent sale of such interment rights by the\ncemetery company shall not be considered a resale transaction.\n\nE. Nothing in this section shall prevent a cemetery company from reselling an\ninterment right of a natural person.\n\nHISTORY: 2013, c. 395.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}