Arizona Revised Statutes Title 36. Public Health and Safety § 36-777. Health care adjustment account

A. The health care adjustment account is established consisting of monies deposited pursuant to § 36-770. The department of revenue shall administer the account.

B. The department of revenue shall transfer appropriate amounts of account monies to the health education account established by § 36-772, the health research account established by § 36-773 and the medically needy account established by § 36-774 to compensate for decreases in these accounts due to lower tobacco tax revenues available under § 36-771 as a result of the levy of luxury taxes that are dedicated to the tobacco products tax fund pursuant to § 42-3251.01.

C. Any monies in the account in excess of the amount needed for the adjustments prescribed in this section revert to the tobacco products tax fund for distribution in equal amounts to the accounts described in § 36-770, subsections B, C, D and E.