(1) The State Mortuary and Cemetery Board shall impose and collect a filing fee of $30 for each report of death. The board shall deposit the amount received into the State Mortuary and Cemetery Board Account established under ORS 692.375. The fee shall be used as follows:
(a) $16 to be used to carry out the requirements of ORS 97.170 (5); and
(b) $14 to be used in the same manner as other funds credited to the account are used.
(2) The board shall adopt rules regarding the use of the fee described in subsection (1) of this section and shall consider historical data related to expenditures made for the purposes of carrying out the requirements of ORS 97.170 (5) and 692.375. Expenditures relating to the administration of the fee may not exceed five percent of the moneys collected.