(a) Cemetery corporations subject to an audit by the secretary of state pursuant to K.S.A. 17-1312a , and amendments thereto, shall file, in the office of the secretary of state, a copy of the agreement or document which establishes the trust between the cemetery corporation and the trustee.
(b) The trust agreement shall acknowledge all contractual agreements * shall be subject to and governed by K.S.A. 17-1308 et seq., and amendments thereto.
(c) The secretary of state shall promulgate rules and regulations for the purpose of oversight and audit of the permanent maintenance fund.