36-775. Adjustment account


A. Two cents of each dollar in the tobacco tax and health care fund shall be
deposited in the adjustment account for transfer of appropriate amounts to the
corrections fund established by section 41-1641 to compensate for decreases in the
corrections fund resulting from lower tobacco tax revenues available under section
42-3104 as a result of the levy of luxury taxes that are dedicated to the tobacco tax and
health care fund pursuant to section 42-3252. Any monies in the adjustment account in
excess of the amount needed for the adjustment revert to the tobacco tax and health care
fund for distribution in equal proportions to the accounts described under sections
36-772, 36-773 and 36-774.


B. The department of revenue shall administer the adjustment account.