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Idaho Statutes

Chapter 4

Idaho Code tit. 27, ch. 4

Endowment Care Cemetery Act

27-401Declaration of policy.27-402Short title.27-403Definitions.27-404Corporate form required hereafter for perpetual or endowed care cemetery.27-405Articles of incorporation — Trust fund.27-406Duty of owner of cemetery in existence at date of act.27-407Trust fund required before sale of lots.27-408Instrument in writing.27-409Existing cemeteries — Application of law.27-410Funds deemed for charitable purpose — Tax exempt — Future interests.27-411Annual registration statement with administrator.27-412Suits to enforce statute.27-413Records subject to examination.27-416Rules and regulations.27-420Cemetery examination fees.27-421Contributions.27-422Exemption from taxation.27-423Violations — Misdemeanors.27-423AInjunctive power.27-424Act inapplicable to certain cemeteries.