Utah Code § 8-6-2: Policies adopted and records kept.

A cemetery maintenance district, municipality, individual, or other person that controls a cemetery shall:

(1) adopt policies and procedures for the regulation of its affairs and the conduct of its business, including policies and procedures for the following:

(a) setting of prices and other charges for services;

(b) sale of burial rights;

(c) regulation of headstones;

(d) care of headstones;

(e) regulation of flowers, shrubs, or other foliage placed or planted on an individual burial site; and

(f) compliance with provisions of this title and other governing provisions of law; and

(2) establish a record keeping system, including a secure backup of those records that is regularly updated.