Vt. Stat. tit. 18 § 5578
There shall be established and maintained a fund for the perpetual care and maintenance of such community mausoleum and columbarium by applying in the case of a community mausoleum not less than the sum of $100.00 from the proceeds received from the sale of each crypt and 10 percent of the proceeds received from the sale of each room; and in case of niches in a community mausoleum or columbarium, used as a repository for the remains of deceased persons after cremation, a sum which shall be equivalent to 10 percent of the sale price of each niche. In event sales of crypts or rooms in a community mausoleum, or sales of niches in a community mausoleum or columbarium are made upon partial payments, there shall be set apart and applied to such fund from each partial payment the percentage that the amount of the partial payment bears to the total purchase price of the crypt, room, or niche.
18 V.S.A. § 5578