Me. Rev. Stat. tit. 13, § 1071 (2025)
Persons of lawful age may organize themselves into a nonprofit-sharing corporation for the purpose of purchasing land for a burying ground and for the purpose of owning, maintaining and operating a cemetery or cemeteries, as provided in sections 901 and 903 and may proceed in the manner and, except as restricted, with the powers provided in section 931.
PL 1965, c. 66 (AMD). PL 1975, c. 770, §75 (AMD).