Practice Standards

01. Maintenance or Pre-Need Trust Account Services. Pursuant to Section 54-1134(4), Idaho Code, a fee not to exceed ten percent (10%) of the annual earned interest income may be charged for maintenance of pre- need trust accounts. (7-1-25) 02. Receipt for Bodies to be Cremated. The following must be performed by the operator of a crematory upon receipt of a human body for cremation. (7-1-25) a. A receipt must be delivered to the licensed mortician or funeral director, his agent, or another person who delivers such body to the crematory. (7-1-25) b. The receipt must show: (7-1-25) i. The name of the decedent whose body was received; and (3-28-23) ii. The date on which that body was received; and (3-28-23) iii. The place where that body was received; and (3-28-23) iv. The name and address of the funeral establishment from whom that body was received; and (3-28-23) v. The name and address of the person, or the names and addresses of the persons, if more than one (1), who actually delivers the body. (3-28-23) 03. Records of Bodies. Each funeral establishment and crematory must maintain a record of each burial, cremation, or other disposition of human remains, disclosing: (7-1-25) a. The name of the decedent; (7-1-25) b. The name and address of the person, or names and addresses of the persons if more than one (1), authorizing the burial, cremation, or other disposition of that body; (7-1-25) c. An embalming report or refrigeration log which shows the date(s) and time(s) a body was placed into or removed from refrigeration. (7-1-25) d. The date of the burial, cremation, or other disposition of that body; and (3-28-23) e. The custodial transfer of any cremated remains, including the name and signature of the recipient and date of transfer. (7-1-25) IDAHO ADMINISTRATIVE CODE IDAPA 24.08.01 Div. of Occupational & Professional Licenses Rules of the State Board of Morticians Section 300 Page 6 04. Responsibility for Record. Records regarding the burial, cremation, and other disposition of human bodies must be made as soon as reasonably possible after the burial, cremation, or other disposition and must be dated and signed by the licensed mortician or funeral director who supervised or was otherwise directly responsible for the burial, cremation, or other disposition. (3-28-23) 05. Inspection of Records. Records regarding the receipt, burial, cremation, and other disposition of human bodies must be maintained at the funeral establishment and crematory and be open for inspection at any reasonable time by the Board or its designated representatives. (3-28-23) 201. -- 299. (RESERVED)