Alabama Code § 11-17-14

Burial Societies, Cemeteries, Etc., Empowered to Accept Conveyances, Devises, Etc., and to Act as Trustees
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Every burial society or burial association organized under the laws of this state and every corporation having power to act as trustee or engage in the business of owning, controlling, and maintaining private or public cemeteries are hereby empowered to accept any such conveyance, transfer, devise, or bequest and to act as trustee for any such trust.

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