Section 16-75-26 - Keeping of books; accounts; records(a) A licensee shall maintain separate accounting records of its pre-need sales and perpetual care sales, including contracts sold, payments received, trust deposits, requests for trust withdrawals, and payments to providers. Records shall be separate from the licensee's other accounting records.(b) A trustee shall maintain within the State, all books, account records, cash ledgers, and evidence of investments relating to the trust fund. The accounts shall include a record of trust deposits, trust withdrawals, principal, income, and investment.[Eff 11/19/87; comp 1/21/92] (Auth: HRS § 441-19) (Imp: HRS §§ 441-19, 441-24)