(1) The Department of Veterans Affairs is authorized to establish and maintain a state veterans' cemetery system to serve the veterans, spouses, and eligible dependents of the veterans of Arkansas.
(2) The department may: Employ staff to operate the cemetery system; and
(3) Charge a fee for each interment of an eligible spouse or dependent of a veteran not to exceed three hundred dollars ($300).
(4) The department shall: Promulgate appropriate guidelines for determining eligibility for burial;
(5) Establish accounts as are necessary to the orderly administration of the cemetery system;
(6) Develop plans and programs which will provide for initial establishment of sites to meet the greatest need and provide for their orderly expansion; and
(7) Make applications to federal agencies such as the United States Department of Veterans Affairs and receive federal funding as is available to establish and operate this cemetery system.