Section 302 - Initial deposits by existing cemetery companies(a) General rule.--No cemetery company specified in subsections (b) or (c) of this section shall dispose or make any sale of any lot situated in the cemetery of such cemetery company, without first causing to be deposited with a qualified trustee a sum of not less than $50,000 as a permanent lot care fund.(b) Unincorporated companies.--The provisions of subsection (a) of this section shall apply to every unincorporated cemetery company:(1) which established a cemetery on or after October 2, 1959; or(2) which extended or enlarged its cemetery or acquired additional lands for such purposes on or after October 2, 1959.(c) Incorporated companies.--The provisions of subsection (a) of this section shall apply to:(1) a corporation not-for-profit incorporated on or after November 18, 1961; or(2) a corporation for profit incorporated on or after January 19, 1952.1972, Nov. 15, P.L. 1063, No. 271, §302, effective in 90 days. Amended 1993, Dec. 3, P.L. 485, No. 71, § 1, effective in 60 days.