Indiana Code § 23-14-52-2

Liability and duties of purchaser
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Sec. 2. The following conditions apply to a sale referred to in section 1(a) of this chapter: (1) The purchaser is liable for any shortages existing before or after the sale in the perpetual care fund required by IC 23-14-48 or in an escrow fund or trust account required by IC 23-14-49-1 . (2) The purchaser shall perform: (A) all obligations imposed on cemetery owners under this article; (B) all obligations imposed on the cemetery owner under contracts made by the selling cemetery owner or any prior cemetery owner relating to: (i) burial or interment rights; or (ii) the sale of the personal property or services described in IC 23-14-49-1 ; and (C) any other related obligation.   IC 23-14-53 Chapter 53. Bequests for Care               23-14-53-1 Receipt of deposit or legacy of money             23-14-53-2 Duties upon receipt of deposit or legacy of money

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