§441-38  Contributions and payments to the
trustee.  (a)  A cemetery authority may take, receive, and transfer to the
trustee as a part of or incident to the perpetual care fund any property, real,
personal, or mixed, bequeathed, devised, granted, given, or otherwise
contributed to it for perpetual care purposes and shall transfer to the trustee
the amount stipulated in the contract or deed as being for perpetual care
purposes for each plot, niche, or mausoleum crypt sold or disposed of, but not
less than:



(1)  $1 per square foot of interment space;



(2)  $50 for each mausoleum crypt;



(3)  $15 for each niche.



Such transfer shall be made not later than
thirty days after the receipt of the final payment of the purchase price of
each plot, niche, or crypt sold as property entitled to perpetual care.



(b)  A cemetery or pre-need funeral authority
may take and receive, but shall transfer to the trustee as part of or incident
to the pre-need trust, all payments received after the recovery of acquisition
costs, which shall be the lesser of thirty per cent of the contract price or
the difference between the contract price and the cost of the pre-need
interment or pre-need funeral services contracted to be provided.  The transfer
shall be made not later than thirty days after receipt of payment from the
purchaser and shall be immediately deposited in the trust. [L 1967, c 199, pt
of §1; HRS §441-38; am L 1985, c 101, §18]