Toda empresa, persona o entidad que provea servicios de cremación de cadáveres, y que reciba un cadáver en un ataúd, o que utilice un ataúd para la exposición del cadáver, mantendrá un registro de los ataúdes recibidos, utilizados o destruidos en sus facilidades, con el número de registro con que aparezca en, la factura del fabricante o distribuidor de ataúdes, de conformidad con lo que disponga mediante reglamentación el Secretario del Departamento de Salud.
Todo ataúd utilizado para transportar o exponer un cadáver que sea cremado, será destruido, y ese procedimiento será anotado en el registro de la empresa, persona o entidad que provea servicios de cremación, especificando método de destrucción, persona o entidad que la realizó, el lugar y la fecha en que se destruyó.
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