2012 Pennsylvania Consolidated Statutes
Title 9 - BURIAL GROUNDS
Chapter 3 - Regulation of Cemetery Companies
Section 308 - Accounts of qualified trustee

     § 308.  Accounts of qualified trustee.
        (a)  Institutional trustee.--The qualified trustee, if an
     institutional trustee, shall file accounts in the court of
     common pleas of the county in which the cemetery, or any part
     thereof, is situate, which accounts shall be filed triennially
     and at such other times as the court may direct, and which
     accounts shall be audited, adjudicated and confirmed by the
     court upon such notice to the parties in interest as the court
     may determine.
        (b)  Cemetery company as trustee.--An incorporated cemetery
     company acting as a qualified trustee under section 309
     (relating to incorporated cemetery company as qualified trustee)
     shall file:
            (1)  Accounts in the court of common pleas of the county
        in which the majority of the cemetery is situate and
        duplicates of such accounts with the State Real Estate
        Commission. The accounts shall be filed on or before January
        31 of each odd-numbered year and at such other times as the
        court may direct. The accounts shall be audited, adjudicated
        and confirmed by the court upon notice to the commission and
        such other parties in interest as the court deems
        appropriate.
            (2)  Interim reports with the State Real Estate
        Commission. The interim report shall be filed on or before
        January 31 of each even-numbered year and shall be on a form
        approved by the commission. The interim report shall include
        a list of all contributions to the permanent lot care fund, a
        list of all withdrawals made from the fund and the number of
        lots deeded during the previous calendar year. The interim
        reports required under this paragraph shall be in addition
        to, and not in lieu of, the complete biennial account
        required under paragraph (1).
     (Mar. 7, 1982, P.L.149, No.48, eff. 60 days)

        Special Provisions in Appendix.  See section 3 of Act 48 of
     1982 in the appendix to this title for special provisions
     relating to accounts of qualified trustee.