New Jersey Statutes Title 4. Agriculture and Domestic Animals 4 § 22A-8

A pet cemetery which commences operations on or after the effective date of this act shall, prior to the acceptance of any moneys for services rendered, establish an endowment care or similar trust fund for the permanent maintenance of the pet cemetery, in an amount not less than $12,000.00 in cash or in the bonds of the United States, this State, or any political subdivision of this State.  Not less than $12,000.00 shall be maintained in this account at all times during the period of the operation of the pet cemetery.