Arizona Revised Statutes Title 36. Public Health and Safety § 36-771. Tobacco tax and health care fund

A. The tobacco tax and health care fund is established. The fund consists of all revenues deposited in the fund pursuant to §§ 42-3252 and 42-3302 and interest earned on those monies. On notice from the department, the state treasurer shall invest and divest monies in the fund and in all accounts in the fund as provided by § 35-313, and monies earned from investment shall be credited to the fund.

B. The fund shall be deposited in four separate accounts and shall be administered pursuant to the provisions of and for the purposes prescribed by this article.

C. Except as provided by subsection F of this section, the fund and its accounts are not subject to appropriation. Expenditures from each account are not subject to additional approval, notwithstanding any statutory provision to the contrary.

D. Monies in the fund and its accounts:

E. Monies in the fund:

F. Notwithstanding any other provision of this section, the legislature may appropriate monies from the fund to the department of revenue for the reasonable administration and enforcement costs of the department in administering the levy of taxes that are dedicated to the fund pursuant to § 42-3252. The appropriation shall be applied before monies are deposited in the fund accounts. Any unused monies at the end of the fiscal year revert to the fund.