Indiana Code § 14-21-2-1

Chapter exemptions
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Sec. 1. This chapter does not apply to the following: (1) A cemetery owner (as defined in IC 23-14-33-8 ) in the course of performing a legitimate function under IC 23-14 in relation to the owner's cemetery (as defined in IC 23-14-33-7 ). (2) The owner of a grave memorial who, for the purpose of replacing a grave memorial with a different grave memorial, transfers ownership of the grave memorial to a cemetery, cemetery owner, or grave memorial provider.

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