Oklahoma Code § 11-26-201

Title 11. Cities And Towns: Trusts for special care of specified lots - Perpetual
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care fund - Use.
Donations, deposits or bequests may be made in trust for the
special care of specified lots, monuments or mausoleums in any
cemetery.  These funds shall be segregated and set aside as a
permanent fund to be known as the "Perpetual Care Fund".  A separate
account shall be kept of each amount so deposited, donated and
bequeathed for special care of specified lots.  The perpetual care
fund may be invested in like manner as the cemetery care fund, and
only the interest derived from the fund shall be used in the care,
maintenance and repair of such lots, monuments and mausoleums,
unless otherwise specified by the donor.

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