Tennessee § 46-7-104 - Purpose of trust — Expenditures for perpetual care.
Full text of Tennessee Tennessee Code Annotated § 46-7-104 — Purpose of trust — Expenditures for perpetual care., with citation guidance and answers to common questions.
§ 46-7-104. Purpose of trust — Expenditures for perpetual care.
Any trust created for the perpetual care of a private cemetery to be administered by a trust corporation formed under this chapter shall be a charitable trust for the general welfare of the citizens of the state. The board of directors of the trust corporation shall establish guidelines for disbursement that are not inconsistent with this chapter or the trust document under which it operates as trustee for the trust. The corpus and income from the investment of the trust for the perpetual care of a private cemetery shall be expended solely for the purpose of providing perpetual care in accordance with this chapter and the respective trust agreement, except that reasonable expenses for administration of the trust may be deducted from the income. Acts 1989, ch. 222, § 4.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 46-7-104
What does Tennessee Code Annotated § 46-7-104 cover?
Section 46-7-104 ("Purpose of trust — Expenditures for perpetual care.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. 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 Tennessee § 46-7-104?
A common citation format is "Tennessee Code Annotated § 46-7-104" (Tennessee). 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 Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 46-7-104 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee 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 Tennessee.