Section 36-777 - Health care adjustment accountA. The health care adjustment account is established consisting of monies deposited pursuant to section 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 section 36-772, the health research account established by section 36-773 and the medically needy account established by section 36-774 to compensate for decreases in these accounts due to lower tobacco tax revenues available under section 36-771 as a result of the levy of luxury taxes that are dedicated to the tobacco products tax fund pursuant to section 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 section 36-770, subsections B, C, D and E.Caution: 1998 Prop. 105 applies