(a) The director shall exempt any cemetery authority from the provisions of this chapter upon proof satisfactory to the director that the cemetery authority does not sell for financial profit; provided that a cemetery authority exempted under this section shall be required to comply with any provision of this chapter upon order by the director.
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Terms Used In Hawaii Revised Statutes 441-22.1

  • Cemetery: means any property, or part interest therein, dedicated to and used or intended to be used for the permanent interment of human remains. See Hawaii Revised Statutes 441-1
  • Cemetery authority: means any person who undertakes to establish, maintain, manage, operate, improve, or conduct a cemetery to inter human remains; or offers perpetual care of the cemetery; or sells or holds money in trust for pre-need interment services, whether or not the person undertakes such activity for profit; provided that this shall not apply to the designated trustee of the funds. See Hawaii Revised Statutes 441-1
  • Director: means the director of the department of commerce and consumer affairs. See Hawaii Revised Statutes 441-1
(b) Any church granted an exemption under this section shall be exempt from all requirements of this chapter. Any entity that is exempt as a church under federal tax law shall be considered a church for purposes of this section.

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