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306.78 PERCENTAGE OF SALE OF LOTS AND MAUSOLEUMS PAID INTO FUND;
OTHER ADDITIONS TO FUND.
Each cemetery association creating a permanent care and improvement fund under section
306.77 shall take for its cemetery fund at least 20 percent of the proceeds of all sales of cemetery
lots and ten percent of the proceeds of all sales of all burial space in mausoleums sold on or after
December 31, 1927. That percentage must be paid on January 1, April 1, July 1, and October 1
of each year to the trustees of the fund, and the payments then become a part of the permanent
care and improvement fund. Any other income or funds not required by the association for other
purposes may from time to time be added to the fund by a vote of at least two-thirds of the
members of the board of trustees of the association. The term "burial space" as used in this section
includes private rooms, crypts, niches, or other designated space in which the bodies or ashes of
deceased persons are placed for permanent burial in a mausoleum.
History: (7616) 1917 c 95 s 3; 1927 c 198 s 1; 1943 c 133 s 2; 1988 c 469 art 5 s 1

Official Publication of the State of Minnesota
Revisor of Statutes