Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 114, § 43D

Every community mausoleum, other than a structure containing crypts erected or controlled by a church or a religious society and used only as a repository for the remains of the clergy or dignitaries of such church or religious society, and every crematory, columbarium or other structure, other than a columbarium located within or adjacent to a building owned or occupied by a church or religious society in which regular religious services are held and used only as a repository for the ashes of the regular attendants at such religious services and their families, intended to dispose of or hold or contain the bodies or remains of the dead, erected on or after July first, nineteen hundred and thirty-six, shall be located only within the limits of a cemetery containing no less than twenty acres, which shall have been in existence and actually used for burial purposes for a period of at least five years immediately preceding the time of the erection thereof.