Skip to Main Content

09.34.02 - Office of Cemetery Oversight - Final Regulations

FINAL ACTION ON REGULATIONS
MARYLAND REGISTER, VOLUME 44, ISSUE 9,
FRIDAY, APRIL 28, 2017

Title 09
DEPARTMENT OF LABOR, LICENSING, AND REGULATION
Subtitle 34 OFFICE OF CEMETERY OVERSIGHT

09.34.02 Perpetual Care

Authority: Business Regulation Article, §§5-204 [and], 5-605, and 5-606, Annotated Code of Maryland

Notice of Final Action
[17-028-F]

On March 23, 2017, the Office of Cemetery Oversight adopted amendments to Regulation .03 under COMAR 09.34.02 Perpetual Care. This action, which was proposed for adoption in 44:2 Md. R. 129 (January 20, 2017), has been adopted as proposed.

Effective Date: May 8, 2017.

DEBORAH RAPPAZZO
Executive Director
Office of Cemetery Oversight

.03 Perpetual Care Report.
The perpetual care trust report shall comply with the requirements of §5-606, Business Regulation Article, Annotated Code of Maryland.
  [A. Each sole proprietor registered cemeterian or permit holder subject to the perpetual care trust requirements of Business Regulation Article, Title 5, Subtitle 6, Annotated Code of Maryland, shall file a perpetual care trust fund report with the Director of the Office of Cemetery Oversight within 120 days after the close of each calendar or other fiscal year chosen by the sole proprietor registered cemeterian or permit holder.
  B. The perpetual care trust fund report shall:
    (1) Be on the form that the Director requires and include:
      (a) The name of the sole proprietor registered cemeterian or permit holder;
      (b) Each location of the sole proprietor registered cemeterian or permit holder;
      (c) The amount of money in each perpetual care trust fund at the beginning of the calendar or other fiscal year chosen by the sole proprietor registered cemeterian or permit holder;
      (d) The amount of money that the sole proprietor registered cemeterian or permit holder received during that year that is subject to the trust requirements of Business Regulation Article, Title 5, Subtitle 6, Annotated Code of Maryland;
      (e) The amount of money actually deposited into each perpetual care trust fund in that year;
      (f) The amount of money spent from the perpetual care trust fund during that year to provide care, maintenance, administration, and embellishment of each cemetery, except for money used for the care of monuments and memorials;
      (g) The name and address of each trustee;
      (h) If an individual trustee, proof of a fidelity bond from a recognized bonding institution, authorized to do business in the State, in an amount at least equal to the trust fund, and which meets the requirements of Business Regulation Article, Title 5, Subtitle 6, Annotated Code of Maryland; and
      (i) If not previously submitted, a copy of the current written trust agreement between the sole proprietor registered cemeterian or permit holder and the trustee whose terms conform to Business Regulation Article, Title 5, Subtitle 6, Annotated Code of Maryland.
    (2) Be certified as to correctness by a certified public accountant retained by the cemetery;
    (3) Be accompanied by a trustee’s summary statement of assets; and
    (4) Be accompanied by a fee of $25.]