New Jersey Statutes Title 54A. New Jersey Gross Income Tax Act 54A § 9-25.13

The Legislature shall annually appropriate all funds deposited in the “Drug Abuse Education Fund” established pursuant to this act to the Department of Education for distribution to non-governmental entities operating in the public interest that, utilizing law enforcement personnel, provide drug abuse education programs on a State-wide basis, such as, but not limited to, Project DARE (Drug Abuse Resistance Education).

Any costs incurred by the Department of Education for administration attributable to this act may be deducted from receipts collected pursuant to this act, as determined by the Director of the Division of Budget and Accounting.