(b) All proceeds received by anyone selling floral tributes, vaults, memorials of any type, or services that:(1) are to be installed in or provided in a cemetery; but(2) are not to be delivered or provided until the death of the person or persons for whom the vault, memorial, floral tribute, or service is to be used or provided;shall be placed in escrow or trust in a separate account and held for the specific purpose intended until the time of burial or completion of the services.As added by P.L.52-1997, SEC.23.
Indiana Legal Code