MS SB2642

Establishes the Mississippi Cemetery Board as a 7-member body within the Office of Secretary of State, with the Secretary of State serving as chair and 6 members appointed by the Governor for 4-year terms (including 4 cemetery owners/operators, 1 citizen with no cemetery interest, and 1 member age 60+ representing the elderly)

Grants the board authority to regulate perpetual care cemeteries, including issuing and revoking permits, conducting examinations of cemetery physical and financial conditions, subpoenaing witnesses and records, and applying to courts for injunctions or receivership appointments

Requires perpetual care cemeteries to maintain irrevocable trust funds with deposits ranging from 5-15% of sale prices depending on burial type (earth burials, mausoleum crypts, or columbarium niches), with new cemeteries required to deposit $25,000 before making any sales

Authorizes the board to allow families to create nonprofit entities to collect funds and donations for lawn maintenance and building repairs at their cemeteries

Takes effect July 1, 2026, at which point all perpetual care cemeteries must comply with board rules and regulations, with annual reports due to the Secretary of State by March 31 each year