Section 28-15 - Tobacco enforcement special fund(a) There is established in the state treasury the tobacco enforcement special fund, into which shall be deposited the tobacco settlement moneys as provided by section 328L-2(a), the allocated portion of the stamp fee designated to pay for the cost of enforcing the cigarette tax stamp as provided by section 245-26, and fines as provided for by section 245-41.(b) The tobacco enforcement special fund shall be administered by the department of the attorney general and shall be used for administering, operating, monitoring, and ensuring compliance with and enforcement of: (1) The Master Settlement Agreement as defined in chapter 675 and any other statutes or programs relating to that agreement;(3) Tobacco prevention programs;(4) The cigarette tax stamp as defined in chapter 245 and any other statutes or programs relating to that chapter;(6) Chapter 486P and any other statutes or programs relating to that chapter; and(7) Any other requirement deemed necessary to carry out the purposes of the fund.(c) All unencumbered and unexpended moneys in excess of $750,000 remaining on balance in the tobacco enforcement special fund at the close of June 30 of each year shall lapse to the credit of the state general fund.(d) The department of the attorney general shall submit a report to the legislature, no later than twenty days prior to the convening of each regular session, providing an accounting of the receipts and expenditures of the fund.Amended by L 2024, c 59,§ 2, eff. 7/1/2024. L 2001, c 270 , pt of §1; am L 2003, c 177, §1; am L 2004, c 43, §19 and c 52, §19Transfer of certain interest earnings to general fund until June 30, 2015. L 2009, c 79, §30(a)(1).