It is declared to be necessary in the public interest that cemeteries advertising or selling “endowed care or perpetual care” in connection with the sale of cemetery lots or

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burial spaces be subject to sufficient regulation by the state to ensure the establishment of sound business practices necessary to furnish the endowed care or perpetual care guaranteed. The provisions of the Endowed Care Cemetery Act [N.M. Stat. Ann. Chapter 58, Article 17] shall be liberally construed to carry out its purposes.