2009 Missouri Revised Statutes
Title XII PUBLIC HEALTH AND WELFARE
Chapter 214 Cemeteries
214.320. Deposits in fund required, amount--annual report, form furnished by division--audits may be conducted, when--record keeping required.

214.320. 1. An operator of an endowed care cemetery shall establish and deposit in an endowed care fund not less than the following amounts for burial space sold or disposed of, with such deposits to the endowed care fund to be made semiannually on all burial space that has been fully paid for to the date of deposit:

(1) A minimum of fifteen percent of the gross sales price, or twenty dollars, whichever is greater, for each grave space sold;

(2) A minimum of ten percent of the gross sales price of each crypt or niche sold in a community mausoleum, or a minimum of one hundred dollars for each crypt or ten dollars for each niche sold in a garden mausoleum;

(3) A minimum of seventy-five dollars per grave space for each lawn crypt sold.

2. Notwithstanding the provisions of subdivision (2) of subsection 1 of this section, a cemetery operator who has made the initial deposit in trust as required by sections 214.270 to 214.410 from his own funds, and not from funds deposited with respect to sales of burial space, may deposit only one-half the minimum amounts set forth in subdivisions (1) and (2) of subsection 1 of this section, until he shall have recouped his entire initial deposit. Thereafter, he shall make the minimum deposits required under subdivisions (1), (2) and (3) of subsection 1 of this section.

3. Each operator of an endowed care cemetery shall, after August 28, 1990, file with the division of professional registration, on a form provided by the division, an annual endowed care trust fund report. The operator of any cemetery representing the cemetery, or any portion of the cemetery, as an endowed care cemetery shall make available to the division for inspection or audit at any reasonable time only those cemetery records and trust fund records necessary to determine whether the cemetery's endowed care fund is in compliance with sections 214.270 to 214.410. Each cemetery operator who has established a segregated account pursuant to section 214.385 shall make available to the division for inspection or audit at any reasonable time those cemetery records and financial institution records necessary to determine whether the cemetery operator is in compliance with the provisions of section 214.385. All documents, records, and work product from any inspections or audits performed by or at the direction of the division shall remain in the possession of the division of professional registration and shall not be sent to the state board of embalmers and funeral directors. No charge shall be made for such inspections or audits.

4. If any endowed care cemetery operator conducts the trust fund accounting and record keeping outside of this state, then such operator shall maintain current and accurate copies of such accounting and record keeping within this state and such copies shall be readily available to the division for inspection or audit purposes.

5. No cemetery operator shall operate or represent to the public by any title, description, or similar terms that a cemetery provides endowed care unless the cemetery is in compliance with the provisions of sections 214.270 to 214.410.

(L. 1961 p. 538 § 7, A.L. 1990 H.B. 1079, A.L. 1994 S.B. 496 merged with S.B. 701)

(1984) A district court erred in allowing cemetery owners to require third party memorial installers to contribute a percentage of amounts charged for monument installation to endowed care cemetery funds. Rosebrough Monument Co. v. Memorial Park Cemetery (8th Cir.), 736 F.2d 441.