A buyer may cancel a preneed burial contract as to preneed goods not delivered or preneed services not performed if the buyer: permanently moves more than 75 miles from the cemetery specified in the preneed burial contract; and gives to the seller written notice, under oath, of the move and includes the buyer’s new permanent address. In that event: the seller shall certify to the trustee: the cancellation of the preneed burial contract; the amount of the remaining specific funds applicable to the preneed burial contract; and the name and address of the buyer; and the trustee shall then pay to the buyer the remaining specific funds, accrued interest on the specific funds, and a prorated proportional share of total realized capital gains attributable to the specific funds. Notwithstanding subsection (a) of this section, by written notice, a buyer may cancel the purchase of a casket or casket vault under a preneed burial contract at any time prior to the time the buyer needs the casket or casket vault for burial. In that event: the seller shall certify to the trustee: the cancellation of the purchase of the casket or casket vault under the preneed burial contract; the amount of the specific funds applicable to the casket or casket vault under the preneed burial contract; and the name and address of the buyer; the trustee shall pay to the buyer the specific funds, interest accrued on the specific funds, and a prorated proportional share of total realized capital gains attributable to the specific funds; and in addition to the refund paid by the trustee, the seller shall pay to the buyer an amount of money necessary to provide the buyer with a refund of 100% of the money paid for the casket or casket vault under the preneed burial contract. If a buyer fails to provide written notice of cancellation and defaults on a preneed burial contract and, as a result, the seller terminates the preneed burial contract: the seller shall certify to the trustee: the default and termination of the preneed burial contract; the amount of the specific funds; and the reasonable expenses of the seller; and the trustee shall then pay: to the buyer, those specific funds, accrued interest on the specific funds, and a prorated proportional share of total realized capital gains attributable to the specific funds, less the reasonable expenses of the seller; and to the seller, the reasonable expenses of the seller. If specific funds on deposit in a trust account have been dormant for at least 50 years since the date of the last deposit or disbursement and the seller cannot locate the buyer: the seller shall certify to the trustee: that the trust account is dormant and the buyer cannot be located; and the amount of the specific funds; and the trustee shall then pay to the seller those specific funds, accrued interest on the specific funds, and a prorated proportional share of total realized capital gains attributable to the specific funds.