§841.1. Tobacco Tax Health Care Fund
A. There is hereby created as a special fund in the state treasury the "Tobacco Tax
Health Care Fund", hereinafter referred to as the "fund". After compliance with the
requirements of Article VII, Section 9(B) of the Constitution of Louisiana relative to the
Bond Security and Redemption Fund, and after a sufficient amount is allocated from that
fund to pay all of the obligations secured by the full faith and credit of the state which
become due and payable within any fiscal year, the state treasurer shall annually deposit to
the fund an amount equal to the avails of the tax imposed under the provisions of R.S.
47:841(B)(4) and (5). The monies in this fund shall be used solely as provided by this
Section and only in the amounts appropriated by the legislature.
B. All unexpended and unencumbered monies in this fund at the end of the fiscal
year shall remain in the fund. The monies in the fund shall be invested by the state treasurer
in the same manner as monies in the state general fund, and all earnings on investment of the
fund shall be deposited into the fund.
C.(1) Subject to an annual appropriation by the legislature, forty-two and eight-tenths
percent of the monies collected under authority of R.S. 47:841(B)(4) in the fund shall be used
solely for the purpose of providing funding for the Louisiana Cancer Research Center of
L.S.U. Health Sciences Center in New Orleans/Tulane Health Sciences Center, and twenty-nine and two-tenths percent of monies collected under authority of R.S. 47:841(B)(4) shall
be used solely for the purposes of funding for the creation of smoking prevention mass media
programs and evidence-based tobacco control programs within the public hospital system
and the public school system and community development programs directed at cessation
among children and pregnant women and the screening, prevention, and treatment of tobacco
use and dependence among individuals with diseases caused or exacerbated by tobacco use.
The Southern University Board of Supervisors shall participate in the planning and
expenditure of funds for the creation of smoking prevention mass media programs and
evidence-based tobacco control programs as specified in this Paragraph. Any financial
benefit to be derived from any intellectual property or other ownership interest resulting from
research or other activities conducted by, or in conjunction with, the Louisiana Cancer
Research Center of L.S.U. Health Sciences Center in New Orleans/Tulane Health Sciences
Center, or its successor, shall be shared with the state pursuant to a written agreement
executed between the parties and approved by the Joint Legislative Committee on the
Budget.
(2) Subject to an annual appropriation by the legislature, twenty-eight percent of the
monies collected under authority of R.S. 47:841(B)(4) in the fund shall be used solely to
provide funding for the Cancer Center of Louisiana State University Health Sciences Center
in Shreveport. Any financial benefit to be derived from any intellectual property or other
ownership interest resulting from research or other activities conducted by, or in conjunction
with, the Cancer Center of Louisiana State University Health Sciences Center in Shreveport,
or its successor, shall be shared with the state pursuant to a written agreement executed
between the parties and approved by the Joint Legislative Committee on the Budget.
(3) Subject to an annual appropriation by the legislature, twenty percent of the
monies collected under authority of R.S. 47:841(B)(5) in the fund shall be used solely to
provide funding for the office of behavioral health, Louisiana Department of Health.
(4) Subject to an annual appropriation by the legislature, twenty percent of the
monies collected under authority of R.S. 47:841(B)(5) in the fund shall be used solely to
provide funding for the Louisiana State University Agricultural Center and the Southern
University Agricultural Research and Extension Center, provided that the annual
appropriation to Southern University Agricultural Research and Extension Center from this
source shall be one million dollars per year.
(5) Subject to an annual appropriation by the legislature, twenty percent of the
monies collected under authority of R.S. 47:841(B)(5) in the fund shall be used solely to
provide funding for the administration and operation of Drug Abuse Resistance Education
(D.A.R.E.) programs.
(6) Subject to an annual appropriation by the legislature, forty percent of the monies
collected under authority of R.S. 47:841(B)(5) in the fund shall be used solely to provide
funding for the office of state police, Department of Public Safety and Corrections.
Acts 2002, No. 19, §1, eff. July 1, 2002; Acts 2009, No. 384, §5, eff. July 1, 2010.