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In California, the laws regarding burial at sea are heavily regulated. However, it is the only state in the U.S. that allows for cremated human remains, or cremains, to be scattered just 500 yards from any shoreline. In all other states except Hawaii, the required distance is 3 miles.
Tutankhamun was buried in a tomb that was small relative to his status. His death may have occurred unexpectedly, before the completion of a grander royal tomb, so that his mummy was buried in a tomb intended for someone else. This would preserve the observance of the customary 70 days between death and burial.