[§245-41.5]  Cigarette tax stampadministrative special fund.  (a)  There is established in the statetreasury the cigarette tax stamp administrative special fund, into which shallbe deposited the allocated portion of the stamp fee designated to pay for thecost to the State of providing the stamps as provided by section 245-26.

(b)  Moneys in the cigarette tax stampadministrative special fund shall be administered by the department of taxationand shall be used:

(1)  To provide the stamps and administer thecigarette tax stamp provisions as provided in chapter 245; and

(2)  For any other requirements deemed necessary tocarry out the purposes of chapter 245. [L 2001, c 270, §2]