Section 303 - Periodic depositsEvery cemetery company shall set aside annually and deposit into a permanent lot care fund a sum equal to at least 15% of the gross amount of the funds arising from each of the following:
(1) The sale of lots in the cemetery of such cemetery company or a sum equal to at least $1 per square foot of each lot sold, whichever is greater.(2) The construction cost of each crypt sold in a mausoleum of the cemetery company or $50 per crypt, whichever is greater.(3) The construction cost of each niche sold in a columbarium of the cemetery company or $25 per niche, whichever is greater.1972, Nov. 15, P.L. 1063, No. 271, §303, effective in 90 days. Amended 1993, Dec. 3, P.L. 485, No. 71, § 1, effective in 60 days.