§28-15  Tobacco enforcement specialfund.  (a)  There is established in the state treasury the tobaccoenforcement special fund, into which shall be deposited the tobacco settlementmoneys as provided by section 328L-2(a), the allocated portion of the stamp feedesignated to pay for the cost of enforcing the cigarette tax stamp as providedby section 245-26, and fines as provided for by section 245-41.

(b)  The tobacco enforcement special fund shallbe administered by the department of the attorney general and shall be used foradministering, operating, monitoring, and ensuring compliance with andenforcement of:

(1)  The Master Settlement Agreement as defined inchapter 675 and any other statutes or programs relating to that agreement;

(2)  Chapter 675;

(3)  Tobacco prevention programs;

(4)  The cigarette tax stamp as defined in chapter 245and any other statutes or programs relating to that chapter;

(5)  Chapter 245;

(6)  Chapter 486P and any other statutes or programsrelating to that chapter; and

(7)  Any other requirement deemed necessary to carryout the purposes of the fund.

(c)  All unencumbered and unexpended moneys inexcess of $500,000 remaining on balance in the tobacco enforcement special fundat the close of June 30 of each year shall lapse to the credit of the stategeneral fund.

(d)  The department of the attorney generalshall submit a report to the legislature, no later than twenty days prior tothe convening of each regular session, providing an accounting of the receiptsand expenditures of the fund. [L 2001, c 270, pt of §1; am L 2003, c 177, §1;am L 2004, c 43, §19 and c 52, §19]

 

Note

 

  Transfer of certain interest earnings to general fund untilJune 30, 2015.  L 2009, c 79, §30(a)(1).