Okla. Stat. tit. 72, § 72-31a

A. The Department of Veterans Affairs is authorized to

construct, establish, administer, operate and maintain a State

Veterans' Cemetery System. The State Veterans' Cemetery System

shall consist of one or more cemeteries to serve veterans, spouses

and eligible dependents of veterans of the State of Oklahoma.

B. The Department may:

Oklahoma Statutes - Title 72. Soldiers and Sailors Page 10

1. Employ staff to operate the cemetery system;

2. Purchase equipment and supplies necessary for the operation

and support of the cemetery system; and

3. Charge a fee for each interment of an eligible spouse or

dependent of a veteran.

C. The Department shall:

1. Promulgate appropriate guidelines, rules, or regulations for

determining eligibility for burial, instituting standards for the

cemeteries, and setting burial charges to be assessed for the burial

of spouses and eligible dependents;

2. Develop plans and programs which will provide for initial

establishment of sites to meet the greatest need and provide for

their orderly expansion;

3. Establish accounts as are necessary to the orderly

administration of the cemetery system;

4. Make applications to federal agencies such as the United

States Department of Veterans Affairs and receive federal funding as

is available to establish, construct, operate and maintain this

cemetery system; and

5. Accept donations of real or personal property for the

construction, establishment, operation and maintenance of the State

Veterans' Cemetery System.

D. The Department may seek, accept and expend private, state

and federal funds for the establishment, construction, maintenance,

administration and operation of the cemetery system as provided in

this section. The Department may accept land, on behalf of the

state, or may utilize land owned by the Department for the

establishment of a veterans' cemetery.