Mass. Gen. Laws ch. 114, § 43J

Every cemetery association or other agency establishing, maintaining and operating a community mausoleum on or after July first, nineteen hundred and thirty-six, shall create and establish a permanent care and improvement fund, distinct and separate from the permanent care and improvement fund of its cemetery. The fund established under authority of this section shall be created by applying to such fund at least thirty per cent of the proceeds received, in full or in instalments, from the sales of crypts in such mausoleum. The income of such fund shall be devoted to the care, maintenance and improvement of such community mausoleum.