An Insolvent Cemetery Grant Fund is established within the general operating fund of the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services for the care and improvement of a perpetual care cemetery that is insolvent or in financial distress as determined by the board.
Insolvent Cemetery Grant Fund
Ark. Code Ann. § 20-17-1303 — under Death and Disposition of the Dead.
Ark. Code Ann. § 20-17-1303