Are perpetual care cemeteries required to build a mausoleum within a specific time period?

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Are perpetual care cemeteries required to build a mausoleum within a specific time period?

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Yes, a perpetual care cemtery must begin construction of a mausoleum on or before a date that is 48 months after the date of the first pre-developed sale and shall complete construction on or before a date that is 60 months after the date of the first pre-developed sale.

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