32-1308. Board of funeral directors' and
embalmers' fund


A. The board of funeral directors' and embalmers' fund is established. The board
shall administer the fund. Unless otherwise provided, pursuant to sections 35-146 and
35-147, the board shall deposit ten per cent of all fees and other monies collected under
this chapter in the state general fund and deposit the remaining ninety per cent in the
board of funeral directors' and embalmers' fund. All civil penalties collected under
this chapter shall be deposited, pursuant to sections 35-146 and 35-147, in the state
general fund.


B. On notice from the board, the state treasurer shall invest and divest monies
deposited in the board of funeral directors' and embalmers' fund as provided by section
35-313, and monies earned from investment shall be credited to the fund. Except as
provided in section 32-1368, monies deposited in the board of funeral directors' and
embalmers' fund are subject to section 35-143.01.