Okla. Stat. tit. 11, § 11-26-109: Cemetery Care Fund - Purchase of lands - Investment of

fund.

In all municipally owned cemeteries where lots are sold or

charges made for interments, not less than twelve and one-half

percent (12.5%) of all monies received from the sale of lots and

interments shall be segregated and set aside as a permanent fund to

be known as the "Cemetery Care Fund". The Cemetery Care Fund

principal shall be expended for purchasing lands for cemeteries and

for making capital improvements as defined in Section 17-110 of this

title, if necessary. The balance of the fund may be invested in the

manner provided by law for investment of municipal funds. The

interest from the investments shall be used for the same purposes as

the principal or in improving, caring for, and embellishing the

lots, walks, drives, parks, and other necessary improvements on such

cemeteries.