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  1. (a) All contributions imposed under this subchapter shall be:

    1. (1) Deposited into the respective permanent maintenance fund of the cemetery company upon which the contribution is imposed; and

    2. (2) Paid within forty-five (45) days of imposition.

  2. (b) All fees imposed under this subchapter shall be paid to the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services.