The law allows cemeteries that operate mortuaries to charge a fee for storing bodies. The fee must be based on the actual operating costs of the mortuary, including salaries, electricity, maintenance, and equipment, and the fee schedule requires ministerial approval. Additionally, cemetery boards are authorized to reserve burial plots for longer than 50 years when requested and special circumstances exist. The law responds to the difficult financial situation of mortuaries due to increased deaths and longer storage times for bodies.