Periodic deposits.
9 Pa.C.S. § 303
in effectEvery cemetery company shall set aside annually and deposit into a permanent lot care fund a sum equal to at least 15% of the gross amount of the funds arising from each of the following:
(1) The sale of lots in the cemetery of such cemetery company or a sum equal to at least $1 per square foot of each lot sold, whichever is greater.
(2) The construction cost of each crypt sold in a mausoleum of the cemetery company or $50 per crypt, whichever is greater.
(3) The construction cost of each niche sold in a columbarium of the cemetery company or $25 per niche, whichever is greater. (Dec. 3, 1993, P.L.485, No.71, eff. 60 days) Cross References. Section 303 is referred to in sections 305, 306 of this title.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM&ttl=09Fetched: 10/16/2026