(A) For the purposes of this section:

(1) "State veterans’ cemetery" means a cemetery that the department establishes under this section.

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(2) "Immediate family" means those family members who are eligible for burial in a department national cemetery.

(B) The department may establish one or more cemeteries in the State for the burial of veterans and their immediate families.

(C) The department may accept land, in the name of the State, or otherwise acquire land for a state veterans’ cemetery, if the department has the approval of:

(1) the governing body of the county where the state veterans’ cemetery is to be located;

(2) the delegation in the General Assembly for the county where the state veterans’ cemetery is to be located; and

(3) the Governor.

(D) The department shall maintain and supervise each state veterans’ cemetery.

(E)(1) Subject to the limitations in this section, the department shall provide a plot in a state veterans’ cemetery, without charge, to an applicant who meets the requirements of this section.

(2) In the order in which the department receives the applications for plots, the department shall allot a plot in the state veterans’ cemetery that is closest to the residence of the veteran and has an available plot.

(F)(1) To qualify for a plot in a state veterans’ cemetery, the applicant must be a veteran or a member of the immediate family of a veteran who meets the requirements of this subsection.

(2) The veteran must have an honorable discharge from the Armed Forces.

(3) The veteran must have been a resident of the State:

(a) when the veteran entered the Armed Forces;

(b) when the veteran or eligible family member died; or

(c) for five years, unless for a reason that the department finds compelling, the department waives the time period.

(G) To obtain a plot in a state veterans’ cemetery, an applicant shall submit to the department an application on the form that the department provides.

(H) In a plot that is allotted to a veteran, the department shall bury:

(1) the veteran; and

(2) any member of the immediate family of the veteran if the family member can be buried in a space above or below the veteran.

(I)(1) The department shall bury the veteran without charge.

(2) For burial of a member of the immediate family, the department may:

(a) set a fee that does not exceed the cost of burial; or

(b) accept, from the social security burial allowance, an amount that does not exceed the cost of the burial.

(J) The department shall keep a registry of the graves of veterans who are buried in the state veterans’ cemeteries.