The multi-strata problem of the protection of cemetery historical monuments is reflected also in Polish legal regulations. This issue is defined in several legal regulations, determining the legal forms, principles and course for the protection of both entire cemeteries and particular graves. The protection of burial sites is also regulated by means of international conventions, especially bilateral ones, signed with states neighbouring with Poland. This article refers the issue in question to civilian, religious, military (wartime), closed (unused) and open (used) cemeteries, discussed against the background of currently binding legislation. The author proposes an analysis of the duties of the administrators of cemeteries and the users of particular burial sites. Ensuing problems are discussed also in the light of the adjudication of the Chief Administrative Court and the Supreme Court. The article draws attention to the necessity of changing the obligatory regulations, since due to their low effectiveness current solutions should be regarded as unsuitable for contemporary demands of the protection of historical monuments.