A fetal death report for the death of each fetus which has attained a gestational age of not less than twenty completed weeks and which is not an abortion and reportable as such under chapter 34-23A which occurs in this state shall be filed with the Department of Health, in accordance with rules of the secretary of health promulgated pursuant to chapter 1-26 . However, the gestational age specified by this section may not be considered a factor in determining when life begins.
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