Mass. Gen. Laws ch. 206, § 15: Perpetual care; costs

Section 15. An executor or administrator may pay to a cemetery corporation or to a town having a burial place therein a reasonable amount for the perpetual care of the lot in which the body of the deceased is buried. The probate court shall determine, after notice, to whom the same shall be paid and the amount thereof, and such amount shall be allowed the executor or administrator in his account.