# COMAR 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

**Administrative History:** Effective date: February 13, 2006 (33:3 Md. R. 241)

**Administrative History:** Regulation .01 amended effective April 29, 2024 (51:8 Md. R. 366)

**Administrative History:** Regulation .03 amended effective May 8, 2017 (44:9 Md. R. 438)

#### Regulation .01 Scope.

*COMAR 09.34.02.01*

This chapter governs each sole proprietor registered cemeterian or permit holder for either human or pet remains 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.

#### Regulation .02 Definition.

*COMAR 09.34.02.02*

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.

#### Regulation .03 Perpetual Care Report.

*COMAR 09.34.02.03*

The perpetual care trust report shall comply with the requirements of Business Regulation Article, §5-606, Annotated Code of Maryland.

#### Regulation .04 Realized Capital Gains of a Perpetual Care Trust Fund.

*COMAR 09.34.02.04*

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.