# Ark. Code Ann. § 20-17-1003: Application of subchapter - Exceptions

> Arkansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T20_C17_S10_S20-17-1003

## Section

- **Citation:** Ark. Code Ann. § 20-17-1003
- **Heading:** Application of subchapter - Exceptions
- **Jurisdiction:** Arkansas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** AR Code / Title 20 / Chapter 17 / Subchapter 10 / Section 20-17-1003

## Text

(a) This subchapter applies to all cemeteries and burial grounds located in the State of Arkansas unless the cemetery is owned and operated by: (1) A church or similar religious organization; (2) A municipality or county government; (3) A family, exclusively for its own family use; or (4) A community nonprofit association in which no person is entitled to receive pecuniary profit other than the bookkeeper and maintenance crew. (b) Persons who do not and have never received more than two thousand dollars ($2,000) gross proceeds in any one (1) year from the sale of parcels of realty to be used as human burial sites are exempt from this subchapter. (c) All cemeteries that advertise or operate all or a part thereof as perpetual care or permanent maintenance cemeteries shall be subject to this subchapter regardless of the organization of the person or group owning and operating the cemetery or burial grounds. Acts 1977, No. 352, § 3; 1981, No. 819, § 1; A.S.A. 1947, §§ 82-426.3, 82-426.3a.

(a) This subchapter applies to all cemeteries and burial grounds located in the State of Arkansas unless the cemetery is owned and operated by: (1) A church or similar religious organization; (2) A municipality or county government; (3) A family, exclusively for its own family use; or (4) A community nonprofit association in which no person is entitled to receive pecuniary profit other than the bookkeeper and maintenance crew.

(1) A church or similar religious organization;

(2) A municipality or county government;

(3) A family, exclusively for its own family use; or

(4) A community nonprofit association in which no person is entitled to receive pecuniary profit other than the bookkeeper and maintenance crew.

(b) Persons who do not and have never received more than two thousand dollars ($2,000) gross proceeds in any one (1) year from the sale of parcels of realty to be used as human burial sites are exempt from this subchapter.

(c) All cemeteries that advertise or operate all or a part thereof as perpetual care or permanent maintenance cemeteries shall be subject to this subchapter regardless of the organization of the person or group owning and operating the cemetery or burial grounds.

Acts 1977, No. 352, § 3; 1981, No. 819, § 1; A.S.A. 1947, §§ 82-426.3, 82-426.3a.

## Nearby sections

- [Ark. Code Ann. § 20-17-1001 Title](https://www.frixlaw.com/law-library/statutes/STATE_AR_T20_C17_S10_S20-17-1001.md)
- [Ark. Code Ann. § 20-17-1002 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T20_C17_S10_S20-17-1002.md)
- [Ark. Code Ann. § 20-17-1003 Application of subchapter - Exceptions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T20_C17_S10_S20-17-1003.md)
- [Ark. Code Ann. § 20-17-1004 [Repealed]](https://www.frixlaw.com/law-library/statutes/STATE_AR_T20_C17_S10_S20-17-1004.md)
- [Ark. Code Ann. § 20-17-1005 [Repealed]](https://www.frixlaw.com/law-library/statutes/STATE_AR_T20_C17_S10_S20-17-1005.md)
- [Ark. Code Ann. § 20-17-1006 [Repealed]](https://www.frixlaw.com/law-library/statutes/STATE_AR_T20_C17_S10_S20-17-1006.md)
- [Ark. Code Ann. § 20-17-1007 Examination of cemetery](https://www.frixlaw.com/law-library/statutes/STATE_AR_T20_C17_S10_S20-17-1007.md)
- [Ark. Code Ann. § 20-17-1008 Permit - Application](https://www.frixlaw.com/law-library/statutes/STATE_AR_T20_C17_S10_S20-17-1008.md)
- [Ark. Code Ann. § 20-17-1009 Permit - Investigation by Department of Health](https://www.frixlaw.com/law-library/statutes/STATE_AR_T20_C17_S10_S20-17-1009.md)
- [Ark. Code Ann. § 20-17-1010 Permit - Investigation and issuance by State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services](https://www.frixlaw.com/law-library/statutes/STATE_AR_T20_C17_S10_S20-17-1010.md)
- [Ark. Code Ann. § 20-17-1011 Permit - Amendment](https://www.frixlaw.com/law-library/statutes/STATE_AR_T20_C17_S10_S20-17-1011.md)
- [Ark. Code Ann. § 20-17-1012 Permit - Transfer of ownership - Definition](https://www.frixlaw.com/law-library/statutes/STATE_AR_T20_C17_S10_S20-17-1012.md)
- [Ark. Code Ann. § 20-17-1013 Permanent maintenance fund generally](https://www.frixlaw.com/law-library/statutes/STATE_AR_T20_C17_S10_S20-17-1013.md)
- [Ark. Code Ann. § 20-17-1014 Permanent maintenance fund trustees](https://www.frixlaw.com/law-library/statutes/STATE_AR_T20_C17_S10_S20-17-1014.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T20_C17_S10_S20-17-1003. Check the current official text before relying on it. Not legal advice.