(A) In this section:

1. (1) "state veterans' cemetery" means a cemetery that the Division of Veterans Affairs establishes under this section; and
2. (2) "immediate family" means those family members who are eligible for burial in a Department of Veterans Affairs national cemetery.

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

1. (1) the governing body of the county where the state veterans' cemetery is to be located;
2. (2) the delegation in the General Assembly for the county where the state veterans' cemetery is to be located; and
3. (3) the Budget and Control Board.

(E)

1. (1) Subject to the limitations in this section, the division shall provide a plot in a state veterans' cemetery, without charge, to an applicant who meets the requirements of this section.
2. (2) In the order in which the division receives the applications for plots, the division 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. (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. (2) The veteran must have an honorable discharge from the Armed Forces.

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

   1. (a) when the veteran entered the Armed Forces;
   2. (b) when the veteran or eligible family member died; or
   3. (c) for five years, unless for a reason that the division finds compelling, the division waives the time period.

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

1. (1) the veteran; and
2. (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. (1) The division shall bury the veteran without charge.

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

   1. (a) set a fee that does not exceed the cost of burial; or
   2. (b) accept, from the social security burial allowance, an amount that does not exceed the cost of the burial.