Tennessee StatutesChapter 7 - Trusts for Perpetual Care of Private Cemeteries46-7-101 - Legislative intent.46-7-102 - Cemetery trust corporation Purpose, powers, exemptions Charter and capital stock.46-7-103 - Board of directors Administration Investments.46-7-104 - Purpose of trust Expenditures for perpetual care.46-7-105 - Contributions Gifts of land.