Oklahoma Code § 72-31a

A.  The Department of Veterans Affairs is authorized to
construct, establish, administer, operate and maintain a State
Veterans' Cemetery System.  The State Veterans' Cemetery System
shall consist of one or more cemeteries to serve veterans, spouses
and eligible dependents of veterans of the State of Oklahoma.
B.  The Department may:

1.  Employ staff to operate the cemetery system;
2.  Purchase equipment and supplies necessary for the operation
and support of the cemetery system; and
3.  Charge a fee for each interment of an eligible spouse or
dependent of a veteran.
C.  The Department shall:
1.  Promulgate appropriate guidelines, rules, or regulations for
determining eligibility for burial, instituting standards for the
cemeteries, and setting burial charges to be assessed for the burial
of spouses and eligible dependents;
2.  Develop plans and programs which will provide for initial
establishment of sites to meet the greatest need and provide for
their orderly expansion;
3.  Establish accounts as are necessary to the orderly
administration of the cemetery system;
4.  Make applications to federal agencies such as the United
States Department of Veterans Affairs and receive federal funding as
is available to establish, construct, operate and maintain this
cemetery system; and
5.  Accept donations of real or personal property for the
construction, establishment, operation and maintenance of the State
Veterans' Cemetery System.
D.  The Department may seek, accept and expend private, state
and federal funds for the establishment, construction, maintenance,
administration and operation of the cemetery system as provided in
this section.  The Department may accept land, on behalf of the
state, or may utilize land owned by the Department for the
establishment of a veterans' cemetery.

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