B. Of the $25 fee required by section 28-2402 for the original special plates and for renewal of special plates, $8 is a special plate administration fee and $17 is an annual donation.
C. The department shall deposit, pursuant to sections 35-146 and 35-147, all special plate administration fees in the state highway fund established by section 28-6991 and shall transmit all donations collected pursuant to this section to the wildland fire prevention special plate fund established by this section.
D. The wildland fire prevention special plate fund is established consisting of monies deposited pursuant to this section. The director shall administer the fund. The first $32,000 in the fund shall be reimbursed to the person that paid the implementation fee to the department pursuant to subsection A of this section. Not more than ten percent of the monies deposited in the fund annually shall be used for the cost of administering the fund. Monies in the fund are continuously appropriated.
E. The director shall annually allocate monies from the fund to an entity that is qualified under section 501(c)(3) of the United States internal revenue code for federal income tax purposes. The entity must:
1. Have a vision of an exemplary, one-of-a-kind wildland fire learning center that honors the legacy of deceased hotshot crew firefighters by educating, inspiring and motivating visitors to adopt behaviors that prevent wildland fires, resulting in fewer fire-related fatalities.
2. Have a mission to establish and operate a wildland fire learning center that honors deceased hotshot crew firefighters by telling their story, displaying and housing artifacts and memorabilia and educating visitors about wildland fire, firefighting and prevention.
3. Has a board comprised of family members of deceased hotshot crew firefighters and community members.
F. On notice from the director, the state treasurer shall invest and divest monies in the fund as provided by section 35-313, and monies earned from investment shall be credited to the fund.