Section 36-771 - Tobacco tax and health care fundA. The tobacco tax and health care fund is established. The fund consists of all revenues deposited in the fund pursuant to sections 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 section 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: 1. Do not revert to the state general fund under any circumstances.2. Are exempt from the provisions of section 35-190 relating to lapsing of appropriations.E. Monies in the fund:1. Shall be spent only for purposes that are authorized by this article.2. Shall not be used for expenditures on capital construction projects, lobbying activities involving elected officials or political campaigns for individuals or any ballot proposal.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 section 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.