Texas Code § 712.022

OPERATION OF PERPETUAL CARE CEMETERY
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Sec. 712.022. OPERATION OF PERPETUAL CARE CEMETERY. A corporation authorized by law to operate a perpetual care cemetery but not doing so may do so if the corporation:
(1) complies with the requirements of this chapter for obtaining a certificate of authority; and
(2) establishes a fund as provided by Section 712.021 in an amount equal to the larger of:
(A) the amount that would have been paid into the fund if the cemetery operated as a perpetual care cemetery from the date of the cemetery's first sale of plots; or
(B) the minimum amount provided by Section 712.004 .

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