Regulation .02 Definition.
Regulation .02 Definition.LinkCopy Citation
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.