1 Miss. Code. R. 12-2-2.3
Every trustee for a perpetual care cemetery trust shall annually submit a written report to the Secretary of State containing the trust activity for the previous ending calendar year. This report shall be filed on or before March 31st of each year for the calendar year ending the preceding December 31st. Trustee Annual Reports shall be submitted on the Annual Trustee Report Form (Form 10PN003) and marked in the space designate "Perpetual Care Cemetery Trust." No fee shall be submitted with this report.
The report shall be at all times available to inspection and copy by any owner of a burial right in the cemetery, or the family, legal representative, or next of kin of the owner, at the usual place for transacting the regular business of the cemetery.
1 Miss. Code. R. 12-2-2.3