Rules & Regulations of the State of Tennessee
Title 0780 - Commerce and Insurance
Subtitle 0780-05 - Division of Regulatory Boards
Chapter 0780-05-09 - Cemeteries
Section 0780-05-09-.15 - COMMUNITY CEMETERIES - GRANTING OF EXEMPTION

Universal Citation: TN Comp Rules and Regs 0780-05-09-.15

Current through September 24, 2024

The Commissioner has the discretion to grant an exemption from the registration requirements of this chapter to a community cemetery after taking into consideration the intent of T.C.A. Title 46, Chapter 1 and factors including, but not limited to, the following:

(1) The age of the cemetery;

(2) The remaining area for future use;

(3) The sale of lots over the preceding ten (10) years and the price at which sold;

(4) The population of the community normally served by the cemetery;

(5) Whether a community cemetery association has been formed and such association has been incorporated or has been granted tax exempt status;

(6) The historic nature of the cemetery and/or its environs;

(7) Whether a savings account or a trust fund in the name of the cemetery has been established at a financial institution for the maintenance and upkeep of the cemetery;

(8) The source or sources of funds used for the maintenance and upkeep of the cemetery; and

(9) Whether the exemption is in the best interest of the citizens of the State of Tennessee.

Authority: T.C.A. §§ 46-1-106(b) and 46-1-301(b).

Disclaimer: These regulations may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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