The probate court, in settlement of an account, may allow as a credit to the following persons a just amount expended by the person for a tombstone or monument for the deceased and a just amount paid by the person to a cemetery association or corporation as a perpetual fund for caring for and preserving the lot on which the deceased is buried:
(A) An executor;
(B) An administrator;
It is not incumbent on such a person to procure a tombstone or monument or to pay any sum into such fund.
Effective Date: 10-01-1953; 10-12-2006 .