Tennessee Code 46-1-212 – Sale of unconstructed or unfinished mausoleums, crypts and columbariums
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Terms Used In Tennessee Code 46-1-212
- Cemetery: means any land or structure in this state dedicated to and used, or intended to be used, for interment of human remains. See Tennessee Code 46-1-102
- Columbarium: means a structure, room or space in a building or structure used, or intended to be used, for the interment of cremated human remains. See Tennessee Code 46-1-102
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Crypt: means a chamber of sufficient size to inter the remains of a deceased person. See Tennessee Code 46-1-102
- Improvement care: means the continual maintenance of the cemetery grounds and graves in keeping with a properly maintained cemetery, including cutting of grass, raking and cleaning of cemetery plots at reasonable intervals, and pruning of shrubs and trees. See Tennessee Code 46-1-102
- Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
Any corporation, person, or business, except those corporations, persons or businesses owning and operating a cemetery that maintains an improvement care trust fund, and in which the mausoleum is to be, is being, or has been constructed, engaged in the public sale of burial space in a mausoleum, crypt or columbarium that is not completely constructed at the time of a sale, shall withhold the first seventy-five percent (75%) of the proceeds of the sale, to be placed in trust or invested under this part, until such time as the mausoleum, crypt, or columbarium, space in which was sold, is completed. After completion, the improvement care trust fund provided in § 46-1-204 shall apply to the completed structure.