1 Miss. Code. R. 12-2-2.1
Any person, partnership, corporation or other organization organized or engaging in business under the laws of the State of Mississippi who owns, maintains, or operates a cemetery, providing lots or other interment space therein for the remains of human bodies, unless exempt, is subject to the Law and said cemetery must be registered with the Secretary of State as a Perpetual Care Cemetery by filing a completed Perpetual Care Cemetery Registration Form (Form 10PC001) with the Division. The form shall be marked in the space designated "New Registration" and shall be accompanied by a registration fee of Twenty Five Dollars ($25). Every nonexempt cemetery location must register regardless of common ownership. Exemptions from this requirement are addressed in the Law. The only cemeteries that are exempt from this requirement are, as stated in Mississippi Code Annotated Section 41-43-33 "organizations and cemeteries that are affiliated with or owned by churches or religious societies, established fraternal societies, municipalities, other political subdivisions of the State of Mississippi, or family cemeteries or family burial grounds, and community cemeteries that provide burial lots at no charge, or sell burial lots to the public." All registrations expire on March 31st of each year and must be renewed.
1 Miss. Code. R. 12-2-2.1