There is hereby created for the special purpose of this act, a Parent Reimbursement Fund. Beginning July 1, 1971, twenty-three per cent, and beginning July 1, 1972, ten per cent, of the tax revenue collected by the Department of Revenue, pursuant to the act of July 22, 1970 (P.L. 513), known as the "Pennsylvania Cigarette Tax Act," shall be paid into the State Treasury to the credit of the Parent Reimbursement Fund.
Moneys in the Parent Reimbursement Fund are hereby appropriated to the Pennsylvania Parent Assistance Authority, to be used solely for the purposes of this act.
All expenses incurred in connection with the administration of this act shall be paid solely out of the Parent Reimbursement Fund.
24 P.S. § 5705