"(d) The religious association shall deposit, within 30 days after receipt of the 6
payment, at least 25 percent of each payment of principal received from the sale of 7
a niche in the columbarium into a care fund, until the care fund equals 25 percent 8
of the cost of constructing the columbarium. The care fund and any income from 9
investment of the care fund may be used only to maintain the columbarium.
(e) 1. Annually, the religious association shall file a certification with the 11
department on a form prescribed and furnished by the department that includes all 12
of the following:
a. The name and address of the religious association and the address where the 2
columbarium is located.
b. A notarized statement of an authorized agent of the religious association that 4
the religious association is in full compliance with par. (d).
2. A certification under this paragraph is effective for a 12-month period, 6
beginning on the date the certification is filed with the department.
3. During the effective period specified under subd. 2., the department may not 8
audit the care fund or any records or accounts of the religious association relating to 9
the care fund for the columbarium to which the certification applies.
4. The religious association is liable for the damages of any person resulting 11
from the failure of the religious association to fully comply with par. (d) during the 12
effective period specified under subd. 2.".