306.762 PERMANENT RETENTION OF RECORDS.
Subdivision 1. Required records.
Any cemetery association and any person, firm,
partnership, association, and corporation owning or operating a mausoleum or columbarium, or
constructing or selling space in a mausoleum or columbarium to be built, required to deposit
trust money in a permanent care and improvement fund must, in Minnesota, permanently retain
records of the trust account. The records of the trust account must include the name of the person
purchasing the cemetery lot or burial space, the name of the living representative of that person if
one was designated, and the location of the money including any identifying numbers and the
name and address of the institution in which the money is held.
Subd. 2. Penalty.
Any person, firm, partnership, association, or corporation knowingly
violating the provisions of this section shall be guilty of a misdemeanor and for a second offense
shall be guilty of a gross misdemeanor.
Subd. 3. Exception.
This section shall not apply to cemeteries, mausoleums, or columbariums
owned and operated by a municipality, church, religious corporation, or religious association.
History: 1988 c 509 s 7