The Perpetual Care Cemeteries division is currently responsible for the regulatory oversight over 104 cemeteries in Arkansas that are licensed as “perpetually-maintained” cemeteries. The Perpetual Care Cemeteries segment regulates cemetery-related activity through the review of annual reports and trustee reports, periodic on-site examinations and/or in-house desk audits, and through the review of consumer complaints against and inquiries regarding perpetual care cemeteries licensed by the State of Arkansas.
We do not regulate any privately-owned cemeteries in Arkansas which includes family-owned, church-owned, municipally-owned (city or county), or other non-perpetual care licensed cemeteries.
Quick Links
Acts
Perpetual Care Cemetery Laws, Rules, and Regulations for Perpetually Maintained Cemeteries – updated through the 2025 First Extraordinary Session
Forms
Annual Reports & Trustee Reports
Cemetery Annual Reports an Trustee Reports are due within seventy-five (75) calendar days after the end of each calendar year.
- Annual Report Form PDF | Excel
- Annual Report By Bank Trustee Form
- Annual Report By One Individual Trustee Form
- Annual Report By Three Trustees
Other Perpetual Care Cemetery Forms
- Permanent Maintenance Fund – Trust Principal Withdrawal Request Form (Act 343 of 2021)
- Affidavit of Act Rules
- Transfer of Ownership of Perpetual Care Cemetery Documentation Checklist / Requirements
NOTE: The Excel versions of these forms will do the calculations for you, helping to keep the totals accurate and carrying the necessary numbers forward into their appropriate Schedules. If you do not have Microsoft Office 2003 or newer, download the PDF version, print it out, and fill in the form by hand.
Need to file a complaint against a perpetual care cemetery? Visit Complaint Forms and Procedures for more information.
Contact Us
Arkansas Insurance Department
Funeral Services Division | Perpetual Care Cemeteries
1 Commerce Way
Little Rock, AR 72202
Phone: 501-371-2646
Fax: 501-682-0575
Email: [email protected]