1. Care fund distributions may be used in any manner determined to be in the best interests of the cemetery if authorized by a resolution, bylaw, or other action or instrument establishing the care fund, including but not limited to the general care of memorials, memorialization, and any of the following:
a. Cutting and trimming lawns, shrubs, and trees at reasonable intervals.
b. Maintaining drains, water lines, roads, buildings, boundaries, fences, and other structures.
c. Maintaining machinery, tools, and equipment.
d. Compensating maintenance employees, paying insurance premiums, and making payments to employees’ pension and benefit plans.
e. Paying overhead expenses incidental to such purposes.
f. Paying expenses necessary to maintain ownership, transfer, and interment records of the cemetery.
g. To purchase equipment to maintain the cemetery.
h. To purchase backhoes or similar equipment used to open and close interment spaces.
i. To purchase equipment used to construct a columbarium, mausoleum, or similar structure to create additional interment spaces.
2. The commissioner may, by rule, establish terms and conditions under which a cemetery may withdraw capital gains from the care fund.