As used in this subchapter:
(1) “Burial association” means:
(A) A person, firm, association, copartnership, corporation, company, or other organization that, from and after February 18, 1953:
(i) Undertakes for consideration paid by or on behalf of its members to defray all or a part of the funeral expenses of the members;
(ii) Furnishes or undertakes to furnish merchandise, supplies, and services or any other character of burial benefits to the members; or
(iii) Issues a certificate that provides for the payment of funeral benefits to the members in services, merchandise, or supplies, including the services of funeral directors and embalmers; and
(B) Every person, firm, association, copartnership, corporation, or company that, before February 18, 1953, has:
(i) Undertaken for a consideration to pay money to its contributors for the purpose of defraying all or part of the funeral expenses of a deceased person;
(ii) Furnished or has undertaken to furnish supplies and services or any other character of burial benefits to the contributing person or to his or her beneficiaries or members of his or her family; or
(iii) Issued any form of contract or certificate that, under its terms, provides for the payment of funeral benefits in money, services, or supplies, including the services of undertakers or embalmers;
(2) “Care and maintenance” means the continual maintenance of the cemetery grounds and graves in keeping with a properly maintained cemetery;
(3)
(A) “Cemetery” means any land or structure in this state dedicated to and used or intended to be used for interment of human remains.
(B) “Cemetery” includes a:
(i) Burial park for earth interments;
(ii) Mausoleum for vault or crypt interments; or
(iii) Combination of one (1) or more burial parks for earth internments and mausoleums for vault or crypt interments;
(4) “Cemetery company” means an individual, partnership, corporation, limited liability company, or association owning or controlling cemetery lands or property and conducting the business of a cemetery or making an application with the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services to own or control the lands or conduct the business;
(5) “Permit holder” means a cemetery company that holds a permit issued by the board to own or operate a perpetual care cemetery; and
(6) “Perpetual care cemetery” means a cemetery for the benefit of which a permanent maintenance fund has been established in accordance with this subchapter.