"Care and maintenance" means the continual maintenance of the cemetery grounds and graves in keeping with a properly maintained cemetery; 

"Cemetery" means any land or structure in this state dedicated to and used, or intended to be used, for interment of human remains. It may be either a burial park for earth interments, a mausoleum for vault or crypt interments, or a combination of one (1) or more thereof;

"Cemetery company" means an individual, partnership, corporation, or association, now or hereafter organized, owning or controlling cemetery lands or property and conducting the business of a cemetery or making an application with the board to own or control the lands or conduct the business;

"Columbarium" means a structure or room or space in a building or structure used, or intended to be used, for the interment of cremated human remains;

"Crypt" means a chamber of sufficient size to inter the remains of a deceased person;

"Interment" means any lawful disposition of the remains of a deceased person as provided by law;

"Lot or grave space" means a space of ground in a cemetery used or intended to be used for interment therein;

"Mausoleum" means a community-type structure or room or space in a building or structure used, or intended to be used, for the interment of human remains in crypts or niches;

"Niche" means a space in a columbarium which is used, or intended to be used, for the interment of the cremated remains of one (1) or more deceased persons;

"Permit holder" means any cemetery company that holds a permit issued by the board to own or operate a perpetual care cemetery;

"Perpetual care cemetery" means a cemetery for the benefit of which a perpetual care fund has been established in accordance with the provisions of this subchapter; and

"Secretary" means the Securities Commissioner.