The state board of stock inspection commissioners may establish a revolving fund from the estray fund or other available funds of the board in the amount of one thousand dollars to refund to the state treasurer or other persons for short checks deposited, duplicate collection of fees, recording fees on cancellation of brands, or other necessary refunds, and the fund shall be reimbursed from the department's funds by voucher. A quarterly report shall be made as required by law to the controller showing all transactions involving the account.
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