[§28-14] Cigarette tax stamp enforcement special fund. (a) There is established in the state treasury the cigarette tax stamp enforcement special fund, into which shall be deposited the allocated portion of the stamp fee designated to pay for the cost of enforcing the cigarette tax stamp as provided by section 245-26 and fines as provided for by section 245-41.
(b) Moneys in the cigarette tax stamp enforcement special fund shall be administered by the department of the attorney general and shall be used for administering, operating, monitoring, and ensuring compliance with and enforcement of:
(1) The cigarette tax stamp as defined in chapter 245 and any other statutes or programs relating to that chapter;
(2) Chapter 245; and
(3) Any other requirement deemed necessary to carry out the purposes of chapter 245. [L 2001, c 270, pt of §1]