Opinion No. (1982)

REQUESTED BY: Senator Peter Hoagland 1101 State Capitol Lincoln, Nebraska 68509

Dear Senator:

You have asked whether persons who sell personal property which has as its sole use the burial of deceased human remains are required to escrow the proceeds of such sales as provided in Neb.Rev.Stat. § 71-1342 (Supp. 1982). If not, you may went to consider new legislation to cover such sales.

Section 71-1342 provides in part:

Whenever any person . . . makes an agreement with a funeral director, funeral firm, cemetery organization, or any person or organization . . . for the final disposition of the body…