Pennsylvania § 308 - Accounts of qualified trustee.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 308 — Accounts of qualified trustee., with citation guidance and answers to common questions.
§ 308. Accounts of qualified trustee.
(a) Institutional trustee.--The qualified trustee, if an institutional trustee, shall file accounts in the court of common pleas of the county in which the cemetery, or any part thereof, is situate, which accounts shall be filed triennially and at such other times as the court may direct, and which accounts shall be audited, adjudicated and confirmed by the court upon such notice to the parties in interest as the court may determine.
(b) Cemetery company as trustee.--An incorporated cemetery company acting as a qualified trustee under section 309 (relating to incorporated cemetery company as qualified trustee) shall file:
(1) Accounts in the court of common pleas of the county in which the majority of the cemetery is situate and duplicates of such accounts with the State Real Estate Commission. The accounts shall be filed on or before January 31 of each odd-numbered year and at such other times as the court may direct. The accounts shall be audited, adjudicated and confirmed by the court upon notice to the commission and such other parties in interest as the court deems appropriate.
(2) Interim reports with the State Real Estate Commission. The interim report shall be filed on or before January 31 of each even-numbered year and shall be on a form approved by the commission. The interim report shall include a list of all contributions to the permanent lot care fund, a list of all withdrawals made from the fund and the number of lots deeded during the previous calendar year. The interim reports required under this paragraph shall be in addition to, and not in lieu of, the complete biennial account required under paragraph (1).
(Mar. 7, 1982, P.L.149, No.48, eff. 60 days)
Special Provisions in Appendix. See section 3 of Act 48 of 1982 in the appendix to this title for special provisions relating to accounts of qualified trustee.
Source: official Pennsylvania text · Last verified 2026-08-27
Frequently Asked Questions About Pennsylvania § 308
What does Pennsylvania Consolidated Statutes § 308 cover?
Section 308 ("Accounts of qualified trustee.") is part of the Pennsylvania Consolidated Statutes, the codified statutory law of Pennsylvania. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Pennsylvania § 308?
A common citation format is "Pennsylvania Consolidated Statutes § 308" (Pennsylvania). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Pennsylvania law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Pennsylvania official source linked on this page or consult a licensed Pennsylvania attorney.
How does Pennsylvania § 308 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Pennsylvania can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Pennsylvania.