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09.34.02.00.htm 09.34.02.00. Title 09 MARYLAND DEPARTMENT OF LABOR Subtitle 34 OFFICE OF CEMETERY OVERSIGHT Chapter 02 Perpetual Care Authority: Business Regulation Article, §5-204 5-605, and 5-606, Annotated Code of Maryland
09.34.02.01.htm 09.34.02.01. 01 Scope.. This chapter governs each sole proprietor registered cemeterian or permit holder who is required to have a perpetual care trust fund and identifies the information which must be provided to the Office of Cemetery Oversight as part of the perpetual care trust report.
09.34.02.02.htm 09.34.02.02. 02 Definition.. A. In this chapter, the following term has the meaning indicated.. B. Income of a Perpetual Care Trust Fund.. 1) "Income of a perpetual care trust fund" means interest or dividends earned on the perpetual care trust fund.2) "Income of a perpetual care trust fund" does not include realized capital gains of a perpetual care trust fund.
09.34.02.03.htm 09.34.02.03. 03 Perpetual Care Report.. The perpetual care trust report shall comply with the requirements of Business Regulation Article, §5-606, Annotated Code of Maryland.
09.34.02.04.htm 09.34.02.04. 04 Realized Capital Gains of a Perpetual Care Trust Fund.. Realized capital gains of a perpetual care trust fund are not income of the perpetual care trust fund and shall be deposited in the perpetual care trust fund as principal.
09.34.02.9999.htm 09.34.02.9999. Administrative History Effective date: February 13, 2006 (33:3 Md. R. 241). Regulation .03 amended effective May 8, 2017 (44:9 Md. R. 438).
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