(a) Cemetery corporations subject to an audit by the secretary of state pursuant to K.S.A. 17-1312a, and amendments thereto, shall file, in the office of the secretary of state, a copy of the agreement or document which establishes the trust between the cemetery corporation and the trustee. (b) The trust agreement shall acknowledge all contractual agreements * shall be subject to and governed by K.S.A. 17-1308 et seq., and amendments thereto. (c) The secretary of state shall promulgate rules and regulations for the purpose of oversight and audit of the permanent maintenance fund.
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