(a) A cemetery authority may take, receive, and transfer to the trustee as a part of or incident to the perpetual care fund any property, real, personal, or mixed, bequeathed, devised, granted, given, or otherwise contributed to it for perpetual care purposes and shall transfer to the trustee the amount stipulated in the contract or deed as being for perpetual care purposes for each plot, niche, or mausoleum crypt sold or disposed of, but not less than:

Terms Used In Hawaii Revised Statutes 441-38

  • Cemetery: means any property, or part interest therein, dedicated to and used or intended to be used for the permanent interment of human remains. See Hawaii Revised Statutes 441-1
  • Contract: A legal written agreement that becomes binding when signed.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Funeral services: means arranging for or providing for pick up of human remains, embalming, placing the same on display, or otherwise providing for final disposition of human remains. See Hawaii Revised Statutes 441-1
  • Interment: means the disposition of human remains by cremation and inurnment, entombment, or burial in a place used, or intended to be used, and dedicated for cemetery purposes. See Hawaii Revised Statutes 441-1
  • Mausoleum crypt: means a chamber or space in a structure or building of sufficient size, used or intended to be used, to entomb human remains. See Hawaii Revised Statutes 441-1
  • Niche: means a recess of space in a structure or plot of earth used or intended to be used for the permanent inurnment therein of the cremated remains of one or more deceased persons. See Hawaii Revised Statutes 441-1
  • Perpetual care fund: means a fund separately maintained to provide for the perpetual care of a cemetery in conformity with this chapter. See Hawaii Revised Statutes 441-1
  • Plot: means a grave or space in a cemetery sold or otherwise disposed of to one or more persons, used or intended to be used, for the permanent interment therein of the remains of one or more deceased persons. See Hawaii Revised Statutes 441-1
  • Pre-need funeral authority: means any person who is engaged in the business of selling pre-need funeral services, or holds money in trust to provide for future funeral services; provided that this shall not apply to the designated trustee of the funds. See Hawaii Revised Statutes 441-1
  • Pre-need trust: means a fund separately maintained to provide for the future services agreed to or contracted for by the pre-need funeral service plan participant or the pre-need interment service plan participant. See Hawaii Revised Statutes 441-1
  • Trustee: means a bank or a trust company, authorized to transact such business in the State, or a board of trustees appointed by the governing body of the cemetery and pre-need funeral authority, designated as trustee pursuant to a written trust agreement under the terms of this chapter for the funds deposited by an authority. See Hawaii Revised Statutes 441-1
  • Trustee: A person or institution holding and administering property in trust.
(1) $1 per square foot of interment space;
(2) $50 for each mausoleum crypt;
(3) $15 for each niche.

Such transfer shall be made not later than thirty days after the receipt of the final payment of the purchase price of each plot, niche, or crypt sold as property entitled to perpetual care.

(b) A cemetery or pre-need funeral authority may take and receive, but shall transfer to the trustee as part of or incident to the pre-need trust, all payments received after the recovery of acquisition costs, which shall be the lesser of thirty per cent of the contract price or the difference between the contract price and the cost of the pre-need interment or pre-need funeral services contracted to be provided. The transfer shall be made not later than thirty days after receipt of payment from the purchaser and shall be immediately deposited in the trust.

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