The percentages required to be deposited in the care and maintenance fund for crypts commonly known as turf tops, lawn crypts, Westministers, and similar types, shall be computed in the same manner and at the same rate as a mausoleum if the crypt is above or partially above the natural contour of the land, unless:

1. (1) It is covered by at least fifteen inches of earth and sod and has a surrounding grade or slope of no greater than thirty degrees from the top of the earth and sod to the natural contour of the ground; or
2. (2) The base of a triangle created by the fill extends at least twice the distance from the crypt as the crypt and earth covering extends above the normal contour of the ground; or
3. (3) The retaining wall on the outer edges of the garden does not exceed 24 inches in height above the natural contour of the ground.

Rulemaking Authority 497.103 FS. Law Implemented 497.268 FS. History–New 7-20-73, Renumbered from 3-8.07 to 3D-30.07 on 9-8-75, Formerly 3D-30.07, 3D-30.007, Amended 7-22-97, Formerly 3F-7.002.