Vermont Statutes Title 18. Health, § 5436. Perpetual care fund

A cemetery association established prior to June 1, 1933 may create a perpetual care fund out of surplus money on hand or that has been given to it by will, deed, or otherwise. A cemetery association established after such date shall create such a perpetual care fund by applying thereto from the initial proceeds received from the sale of lots or spaces for the permanent disposition of human remains a sum that shall be equivalent to and not less than 20 percent of the sale price of each lot or space so sold, and such association may at any time increase the same by the addition of surplus money or property received by it by will, deed, or otherwise.