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20-17-1003. Application of subchapter — Exceptions.

Arkansas Code — all titles (historical 2020) · legal_authorities

20-17-1003. Application of subchapter — Exceptions.

20-17-1003. Application of subchapter — Exceptions. (a) This subchapter applies to all cemeteries and burial grounds located in the State of Arkansas unless the cemetery is owned and operated by: (1) A church or similar religious organization; (2) A municipality or county government; (3) A family, exclusively for its own family use; or (4) A community nonprofit association in which no person is entitled to receive pecuniary profit other than the bookkeeper and maintenance crew. (b) Persons who do not and have never received more than two thousand dollars ($2,000) gross proceeds in any one (1) year from the sale of parcels of realty to be used as human burial sites are exempt from this subchapter. (c) All cemeteries that advertise or operate all or a part thereof as perpetual care or permanent maintenance cemeteries shall be subject to this subchapter regardless of the organization of the person or group owning and operating the cemetery or burial grounds.

Source: Arkansas Code — historical release 78 (November 6, 2020) · 20-17-1003

Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.

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Record provenance

Stable record: arkansas_code:legal_authorities:20-17-1003
Source file: gov.ar.code.title.20.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 4d060c47e97366fc37f039696aea8d9635706841bc56a0508d34cbd27b75f852

Source location: content.xml paragraph 16020

Stored source content

20-17-1003. Application of subchapter — Exceptions. (a) This subchapter applies to all cemeteries and burial grounds located in the State of Arkansas unless the cemetery is owned and operated by: (1) A church or similar religious organization; (2) A municipality or county government; (3) A family, exclusively for its own family use; or (4) A community nonprofit association in which no person is entitled to receive pecuniary profit other than the bookkeeper and maintenance crew. (b) Persons who do not and have never received more than two thousand dollars ($2,000) gross proceeds in any one (1) year from the sale of parcels of realty to be used as human burial sites are exempt from this subchapter. (c) All cemeteries that advertise or operate all or a part thereof as perpetual care or permanent maintenance cemeteries shall be subject to this subchapter regardless of the organization of the person or group owning and operating the cemetery or burial grounds.

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